Help With A Tally Sheet

I need some help in making a tally sheet for sporting picks and I want to tally the loses at the bottom. I figured out how to count the picks before the games are played which in column L is an example of 5.
In column M the player picks all 5 games correctly and the result is 0 which is correct.
In column N the player picks all 5 games wrong and the result is 0 and should be 5.
In column O the player picks 2 games correctly and the result is 0 and should be 2

What I had been doing is high lite the winning team and delete the X's which gave me to results I was looking for but wanted to take it a step further and high lite. What I am aiming to do is high lite the winner (winning row) and if the cell has an X decrement the counter and if not do nothing.

I have played with the formula some and tried some different scripts but cannot get to work the way I want. I have included the file as I have been playing with it but am not familiar with VBA to make it work, it might even be in my logic in the formula.

Anyone have any ideas what I need to do? Thanks
~Dave