Hi,

COUNTIFS() takes pairs of associated parameters unlike SUMIFS() which should contain the column to be summed as the first parameter, then pairs of criteria parameters.

So
=COUNTIF(D5:D86,"JD")
will count the number of JD's in the column

=COUNTIFS(D6:D86,"JD",O6:O86,"<>")
will count the number of JDs in D6:D86 which also have a non blank value in O6:O86