Count left alignment cell

[Borut]

Hello,

How can I count left alignment cell value?
In range e10:ai10, I have empty cells, filled cells, witch are
alignment left, right and center.
I would like to count only left alignment values,
with criteria in 1 row up (e9:ai9).
If e10 is left alignment and cell e9 is not "B" or "L" or "K" (8 criterita for not to count), then ... and so on to ai10. Rezult is how many cell is ok for this criteria.
It is possible to solve with udf?

[snb]

What is the purpose of this excercition ?

[Borut]

Night shift for worker is in two cells.
6/6 in two cells. Difference betwen this is only left or right alignmenet. And it must be count 1x.
If worker have illnes for night shift 1 row up (cell offset -1,0) have "B" and must not be counted (worket dont get special allowance) for this. E10:ai10 are values, but in e9:ai9 is legend for shifts (day off, illnes....).
So I must count only when workers work (day 12h and night 6/6), from mount without when workers not work. (In this two rows, I have all data, worker work, or is off or have illnes and othet things..