hi, I've being working on a problem set for days now, hope someone could help me out.
I need a function that simply counts in the opposite direction (upwards instead of downwards) i.e.

C1 changes the count upward value from 1 to any number,
B1:B3 contents the count functions for A1:A3
and A1:A3 contents the S & B values only.

So lets say A1:A3 contents "A" & "B", and B1:B3 row contents the function in each cell:
this is what should happen as a run trial, example if C1=2 (finds which symbol B or S counting 2 rows up):

B (B1 returns "na", if C1=2) there's only one B counted upward 2 rows
S (B2 returns "na", if C1=2) there's only one S/B counted upward 2 rows
S (B1 returns "x", if C1=2) there's now two S counted upward 2 rows

another example if C1=3:

B (B1 returns "na", if C1=3) there's only one B counted upward 3 rows
B (B2 returns "na", if C1=3) there's only two Bs counted upward 3 rows
B (B1 returns "x", if C1=3) there's now three Bs counted upward 3 rows
S (B1 returns "na", if C1=3) there's only one S & two Bs counted upward 3 rows

hope this helps, and that its possible. thanks