Few minor corrections:
Illustrative 1 Compensation Expense for 2019 is P 400,000.
Illustrative 2 Employees who left the entity is equal to 4 instead of 6. (This will have an effect to compensation expense recognized in Year 3 and Year 4)

This video is useful for College students and CPA Aspirants taking up courses: Intermediate Accounting, Conceptual Framework and Accounting Standards, Auditing Problems, and Financial Accounting and Reporting.