How to count transactions per employee (debit and credit entry as one)

The attached is the mock up database I created to support my query.
What i want to achieve is to count the number of transactions (field JOURNAL_NO) inputted by each employee (column POSTED_BY). So the transaction is counted as 1 if there are 2 identical records for fields:
-POSTED_BY (employee)
-JOURNAL_NO (transaction 1,2,3, etc. where 1 transaction has the same number for debit and credit entry)
-JOURNAL_TYPE
-TIME (each transaction entry for debit and credit will have the same time).
1 transaction is one entry for debit and 1 for credit -  tried to sort it out with the duplicate key function but it doesnt exactly shows what i wanted to see.
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I also wanted to show sum of debit/credit per each employee but I think i sorted it out with the following code:
Dim TargetDb As Object
        Dim Arr_FieldsToSummarize() As String
Dim Arr_FieldsToSummarizeTot() As String
Dim FieldToSumm As Integer
Dim FieldToTot As Integer
 
                'Defining Database to be used in this procedure
                Set TargetDb = MasterDb
                
'Fields to summarize - Preparer ID
FieldToSumm = 1
ReDim Arr_FieldsToSummarize(FieldToSumm)
Arr_FieldsToSummarize(0) = UserChoice(5)
 
'Fields to summarize to total - DR and CR
                FieldToTot = 2
                ReDim Arr_FieldsToSummarizeTot(FieldToTot)
                Arr_FieldsToSummarizeTot(0) = UserChoice(2)
                Arr_FieldsToSummarizeTot(1) = UserChoice(3)
 
                Call PerformSummarize_and_Export(TargetDb ,"Preparer_Summary", Arr_FieldsToSummarize(),Arr_FieldsToSummarizeTot(),FieldToSumm,FieldToTot)
 
                'Closing open database - Preparer_Summary
                ActiveDatabase = Client.CurrentDatabase.Name
                Client.CloseDatabase  ActiveDatabase
 
  , where UserChoice is the field name specified by the user through the dialog box i.e. UserChoice(5) is POSTED_BY field and UserCHoice(2) is Debit column and so on