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What is the Solution to this Excel Problem?

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In the last training videos we learnt how to use the IF-Else, nested If and the do-while functions or methods to solve a few problems.
We have used a dowhile loop with if conditions to calculate the HRA or house rent allowance of the employees. The code , however, stops at the second last entry although the data in cells is not null or empty. Why does that happen?
If you watch the last condition, you will notice that we have defined 'elseif cells(r,3)>=15000'. The values in the relevant cells are below 15000. Therefore the code does not execute and calculate. If we add the following two more lines of code after the last line elseif the code will now execute upto the last data:

Else
Cells(r,3)=Cells(r,2)*0.2

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