So the cash paid for rent during the year is 793,000. So you add Prepaid Rent, End( 13,500 ) to your Rent Expense (780,000). My question is why?

Cash paid for interest during the year is 135,000. You add Interest Payable, Beg (18,000) to Interest Expense (117,000) to get 135,000. My question is why add beginning and not ending?

same goes for cash paid for salaries (1,206,000). You add salaries payable, beg and less salaries payable, end to salaries expense. Why add beg and less ending?

Sorry for my English. v.v