Help with putting two formulas to one cell.

[Essadona]

I'm trying to create a budgeting plan and my husband has to transfer money to my account from his own to cover a bill that is pulled from my end.

If cells N5:N24 are added together based on whether cells K5:K24 are "K" or "J". I want to add or subtract a cell From N5:N24 based on my husband "J" transfer which is stated in cells M5:M24 how do I put this into my formula.

This is what I have so far to add two rows together for the total
Cell N26
=SUMIF(K5:K24, "K", N5:N24)
or
Cell O26
=SUMIF(K5:K24, "J", N5:N24)

This is what I'm trying to get
Cell N26
=SUMIF(K5:K24, "K", N5:N24)=IF(AND(K5:K24, "J", M5:M24, "Transfer", N5:N24)

Cell 026
=SUMIF(K5:K24, "J", N5:N24)=IF(AND(K5:K24, "K", M5:M24, "Transfer", N5:N24)

 

[Aladin Akyurek]

Care to post a small sample along with the results which must obtain for that sample (without using/showing any formula)?