Problem creating an 'If' formula

Excellent! Thank you once more Mr.Ote!

I've just got one final piece of the jigsaw if you would be able to help with this too.

On the updated spreadsheet attached I am now looking at Rows 17 and 18. Cell AK17 now correctly identifies that the first valid numerical entry is in the 1st Row. Cell AL17 then counts if the entry is in the first row and the total in the first row > the total in the second row.

I now want a count in Cell AM17 if the first numerical entry is in the first row, is greater than 19 and the total in the first row > the total in the second row.

What would be the best way to do this?