How do I determine the number of top-level rows in sheet without a helper column?



As part of a larger formula, I'm trying to determine the total number of top level rows (rows without parent rows) in a sheet. My goal, is to do this without the use of a helper column. None of the formula's I've tried have worked, and I'm starting to think its due to a misunderstanding on my part or a lack of documentation on where the @row/@cell references can be used. 

Here's my mock sheet that illustrates the scenario


NumberOfParentsWithHelper: =COUNTIF([Level]:[Level], 0)

NumberOfParentsNoHelper@row: =COUNTIF([Entry]:[Entry], COUNT(PARENT([Entry]@row)) = 0)

NumberOfParentsNoHelper@cell: =COUNTIF([Entry]:[Entry], COUNT(PARENT(@cell)) = 0)

My (probably incorrect) understanding was that in the context of a COUNTIF function, the @row/@cell references would be using the current row/cell being evaluated in the COUNTIF range. However, the formula referencing @row returns an incorrect result, 0, while the @cell formula is unparseable.

Would someone be able to help me understand why neither of my two helperless formulas are working? 

Thank you!


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