Dear daddylonglegs and darkyam,
I am afraid the formulae you gave are only giving me the count of how many times the event occurs in both K & L. whereas I wanted a separate total of K and a separate total of L. Where K>L (in cases where it occurs in both) it would add to total of K and where L>K (in cases where it occurs in both) the count would add to that of L.
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