Table:
text: 1982–83 North West Counties Football League
Second Division final table
Second Division final table
Position_ Team Played Drawn Lost Goals_For Goals_Against Goal_Difference Points_1
10 Ellesmere Port & Neston 38 5 16 56 68 −12 39
11 Skelmersdale United 38 11 14 70 63 +7 37
12 Fleetwood Town 38 8 18 54 80 −26 32
13 Atherton Laburnum Rovers 38 9 18 52 70 −18 31
14 Lytham 38 5 22 54 71 −17 27
15 Great Harwood Town 38 10 20 54 76 −22 26
16 Salford 38 6 22 43 86 −43 26
17 Droylsden 38 5 22 49 71 −22 25 2
18 Prescot BI 38 5 23 46 81 −35 25
19 Padiham 38 6 24 41 74 −33 22
20 New Mills 38 4 27 40 106 −66 20

Question: How many ties in the 1982–83 North West Counties Football League Second Division have 81 goals against and 23+ losses?