Well, if you can assume that the number of sent/received won't exceed the number you stipulate then the calculation is in reality simpler.

Let's assume the 1-4 value is entered into Col J.

Based on your file (J3:J8):

4
3
3
2
3
2

Then

K3: =IF(COUNT(C3,E3,G3,I3)<J3,"Incomplete","Complete")
copied down

would result in (K3:K8)

Complete
Complete
Incomplete
Incomplete
Incomplete
Incomplete