GroupBy and distinct in excel

Hi,

I'm trying to get the distinct transactions from the columns below. I would need the distinct transactions count when sum of the transaction is 0 and contains item key 106369 and same when sum is greater than 0.

trans seq key itemnum sum
1213 1 29319280 106369 0
1214 1 1899446 106369 0
1220 1 125635869 106369 0
1221 1 125635875 106369 0
1221 2 125635875 202 2.25
1224 1 79531558 106369 0
1225 1 79531571 106369 0
1225 2 79531571 82164 3.99
1225 3 79531571 22334 0

in above eg. i require count of trans with item 106369 and sum = 0 as 4 and count of trans with item 10639 as 2