MS EXCEL

In session 8, logical operator , for if cpondition example , Sheet 3 ,I was trying to do combined if,and and countif but I'm not getting the correct result, ca you plese help to sort this out. if(and(countifs((C14:AG14="L")<3,(C14:AG14="A")<2)),"eligible","na") This is the format I have used , I'm getting result as eligible for the whole .