IF statement with 3 conditions for Reconciliation

In the attached file, I'm trying to match the IF statement with the 3 conditions below. I have only managed 2 but can't figure out the 3rd one... formula in in the RECON table



Three Conditions:
If both months totals match, than equal YES
If month "BEFORE" is X total and month "AFTER" is ZERO, than NO
IF both mohths equal ZERO, than equal N/A