Excel Simple Inventory Tracking

I have a spreedsheet my employees fill out to tell me what supplies they have taken
A               B                C               D
DATE  |  EMPLOYEE  |  ITEM  |  AMOUNT TAKEN

I did not limit them to drop downs but will just have to have them type EXACLTY as inventory list has the item listed

I have a nother spreedsheet that shows me the totlas of each item (for reporting)

I am trying to write an IF statement  for the amount taken column that says .
IF Any cell in column C = MUGS  then sum all  "amounts taken" in column D that are for mugs only
and the same this for each item

Could someone help me with this IF SUM statement or suggest another way - this is such an each inventory - I can't seem to figure out why it is giving me such problems

I want my results to be:
ITEM            BEGINNING BALANCE     AMOUNT TAKEN             AMOUNT AVAILABLE
                  
MUGS                     114                           4                               110
BEACH BALLS      26             1                              25
KEY CHAINS      47             1                              46
NITE LITES      17             2                              15
LETTER OPENER      52             3                              49
SAFETY KITS      53              4                             49
STRESS BALLS      119              3                             116
CLIPS                      1580              2                             1587
YELLOW ICE SCRAPER 231                                           231
BLUE ICE SCRAPER      146            146