unique count formula with 2 conditions

Hello, I am looking for some help with a unique count formula problem which now requires two conditions. I was using the following formula:

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This formula counts non duplicates account numbers in column A, which I still need my formula to do, but now I need it to do an additional condition. I need it to now look at column J3 down and subtract any cells that are blank and/or have a value of zero in them. To complicate this even more is that because there are duplicate accounts in column A, they may have a value over zero in one cell affiliated with that account and the duplicate account(s) have a blank or zero in column J. The formula would have to know the sum of those similar accounts and if they have a sum over zero then it wouldn't affect the unique count summary. Hopefully my sample file will explain better. Appreciate your time and assistance with this issue.

try this array formula:
=SUM(IF(FREQUENCY(IF(J3:J331>0,MATCH(A3:A331,A3:A331,0)),ROW(A3:A331)-ROW(A3)+1)>0,1))

Try:

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**Array formulas are not entered in the same way as 'standard' formulas. Instead of pressing just ENTER, you first hold down CTRL and SHIFT, and only then press ENTER. If you've done it correctly, you'll notice Excel puts curly brackets {} around the formula (though do not attempt to manually insert these yourself).

Another one

=COUNT(1/FREQUENCY(IF(J3:J333,MATCH(A3:A333,A3:A333,)),ROW(A1:A333)))

Ctrl+Shift+Enter