Unbalanced data, fixed effects, random effect

[kipfilet_09]

I don't know if I should post this in the estimation forum but here it goes:

I have panel unbalanced data, where the time-varying variable is the quarter variable and each firm is represented by the "subj." variable. I am requested by my tutor to run fixed efects and random effect models in eviews but I can't figure out how to tackle the issue of missing variables in concern to the quarters variable.

I guess it is too much trouble constructing a new record for each ommited quarter for each subj. and I can't seem to understand how to run regressions based on each quarter may provide any solutions. Any suggetsions? Should I use dummies or I may have the singular matrix error then? (the independent variable is each of the highlighted columns, while the dependents are the "subj." and "quarter").

Thank you so much in advance.