Hi, I am trying to group this range from 'no income to 30,000+'.
Criteria is to say the average salary is 16,500 when the survey was conducted and I would like to divide in 3 groups. Low, Middle, Upper class.
However since this is not a numerical value, I cannot precisely divide with basis of 16,500. Therefore, I am trying to divide the bottom 3 Low, and the middle 2 Middle, and 25,000 above to Upper class.
Will I be able to know what command should I use to conduct this? Also, please let me know if there is anything wrong with my method.

Plus, as you can see, I have a 1 missing value named 99. With total observation being 347 , it is showing only 346. If you look at the data set, there is one with a dot. So this means I have two missing values. How would I fix this to make my total number 347 and normally how do we treat these missing values?

Many thanks.

respondents' |
salary grouped | Freq. Percent Cum.
------------------+-----------------------------------
no income | 43 12.43 12.43
under �10,000 | 78 22.54 34.97
�10,000 - �14,999 | 93 26.88 61.85
�15,000 - �19,999 | 72 20.81 82.66
�20,000 - 24,999 | 32 9.25 91.91
�25,000 - �29,999 | 20 5.78 97.69
�30,000 + | 7 2.02 99.71
99 | 1 0.29 100.00
------------------+-----------------------------------
Total | 346 100.00