Counting Unique if theres a value in another field

[creative999]

I want to count how many unique Sale IDs there are:

a. if there is a value in the Rev Share column.
and separatly,
b. the Sale ID has NO Rev Share

So in the attached example:
a. = 3
b. = 2

Any suggestions:

Book2
	A	B
1	REV SHARE	SALE ID
2	ABC	a9e
3		a9e
4	ABC	a9e
5	XYZ	a9e
6		a9e
7		64M
8		64M
9		64M
10		64M
11		VXq
12	DEF	VXq
13		VXq
14	DEF	VXq
15		VXq
16	ABC	7Qe
17	ABC	7Qe
18		7Qe
19		7Qe
20	DEF	7Qe
21		7Qe
22		Xp2
23		Xp2
24		Xp2
25		Xp2
26		Xp2
Sheet1

 

[Marcelo Branco]

Try

=SUM(IF(FREQUENCY(IF(A2:A26<>"",IF(C2:C26="YES",MATCH(B2:B26,B2:B26,0))),ROW(B2:B26)-ROW(B2)+1),1))
Ctrl+Shift+Enter

M.