Concept:Use COUNTIF when you need to count cells that satisfy one condition, such as net salaries below a specified amount.Explanation:The net salaries are in column E, between row 2 and row 5.The question asks for people earning less than ₦500,000, so the condition is "<500000".The COUNT function only counts numeric entries; it cannot filter based on a condition.The COUNTA function only counts non-empty cells; it also cannot apply a condition.So use COUNTIF with the range E2:E5 and the criteria "<500000".This formula checks each net salary and counts only those below ₦500,000.In this worksheet, it counts rows 4 and 5, so it returns 2.Answer:=COUNTIF(E2:E5, "<500000")