Need IF Then Statement

Hi,

I am working to create a billing template, however i'm not sure how to enter multiple if then statements. For example, i need to take column Q and link to column E. In the excel sheet, the penetration is above 20% so it needs to take line Q6 so it can link to the total amount due in line F14. I also need an if then for A3 so if the date is in 2014, it should take L6.