Employ the function wizard

In the Revenue sheet, click cell A7.

Type:

In how many months were sales greater than $175?

Click cell F7.

Click the drop-down arrow beside the icon.

When the menu appears, click More Functions.

When the Insert Function window appears, click Statistical in the Category list:

Scroll down the Function list, then click COUNTIF.

Click the button.

When the Function Arguments window appears, pull it down so it doesn't obscure any information.

Click in the Range box to place the cursor there.

Highlight cells B4 through M4.

Click in the Criteria box, then type:

>175

Click the button.

Cell F7 should show that sales were greater than $175 in 7 months.

Save and close the Frog Farm workbook.