1:
=SUMPRODUCT(('Tracker '!$J$3:$J$38="PO")*(MONTH('Tracker '!$B$3:$B$38)=MONTH("01-"&$B$35))*('Tracker '!$D$3:$D$38=$A42)*('Tracker '!$L$3:$L$38=B$40)*('Tracker '!$K$3:$K$38=B$39)*('Tracker '!$G$3:$G$38))
=SUMPRODUCT((('Tracker '!$J$3:$J$38="PO")+('Tracker '!$J$3:$J$38="credit"))*(MONTH('Tracker '!$B$3:$B$38)=MONTH("01-"&$B$35))*('Tracker '!$D$3:$D$38=$A42)*('Tracker '!$L$3:$L$38=B$40)*('Tracker '!$K$3:$K$38=B$39)*('Tracker '!$G$3:$G$38))