You could tweak my suggested formula like this

=SUM(IF(FREQUENCY(IF(Rng2="Sales",IF(Rng3=2007,IF(Rng1<>"",MATCH(Rng1,Rng1,0)))),ROW(Rng1)-MIN(ROW(Rng1))+1),1))

still confirmed with CTRL+SHIFT+ENTER

Note: I assume that 2007 in Rng3 is a number not a formatted date