Nice scam. Either a straight up scam or the accounts are hijacked and will not last very long until the original owner/paypal decides to reverse any funds sent out and then lock the account.
even with escrow this is not safe!
all the accounts are made by me and the funds are also added me
The real question is: who the fuck are you?
You are a scammer, plain and simple, just like 99% of the others who offer to make deals like this.