How should I reconcile a monthly cash flow forecast to the closing bank balance when expenses are accrued in the current month but paid in the following month?

Please tell me how to present my cash flow forecast better. I have a cash flow forecast where I estimate the payroll cost for the month but the problem is a part of the cost is paid in the next month. This indicates timing differences.

If I want to reconcile the cash flow to the closing bank balance for the current month, I usually add the balancing figure in the same column just to arrive at the closing bank balance. My closing balance is formula linked which is the reason I add the balancing figure.

Please advice how to do the cash flow properly if I want to maintain estimating the payroll cost for the month.