If & AND function Help

Hi Team,

I am looking to reduce manual work and errors over data management on a spreadsheet.

I have inputted a formula in column AE

Formula:

=IF(U5<0,"LOAN","DEPOSIT")

. Also added a conditional highlighting for column U

However, my output that i am looking for is that if the amount in column AA is Positive and column U is negative or and vice versa, column AE should throw a comment "ERROR"

Or if the amount in column AA is greater than U, column AE should throw a comment "ERROR"

Can you please help me with a formula for the same.