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To impute the missing values, I took the assumption that in 1991 and 1992, the gas was consumed but the company did not billed in September, while in 1993 and after that the gas company started sending the bills in August and October accounted for 60 calendar days. So I have taken the average of August ? 91 and October ? 91, in the missing data of September ? 91, and similarly for September ? 92. On the other hand after 93 and onward, I have divided the values (V4, V5 and V6) of August and October into halves and impute into the missing values of July and September respectively as shown below (Used jpeg format for ease)...
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