usage of functions

Hai,

I need help in how formulate a cell with conditions ,
If have 5 different persons with different salaries for 5 days
person 1- 2000
person 2- 3000
Person 3-4000
person 4-10000
person 5-2500

At each person set of dates are created with Present or Absent indicating as P and A
Based on the their Present status it has to calculate the per day salary of each person
At end of 5 th day , based on number of P's and A's it has to calculate the number of days Present and Absent .

Kindly help me how can i use IF statement in this case

with regards,
Siddhartha.M