The payroll of Keep Company for September 2015 is as follows (amounts in thousands): total payroll was yen340,000; income taxes in the amount of yen80,000 were withheld, as was yen9,000 in union dues; and the current Social Security tax is 8% of an employee's wages. The employer must also remit 8% for employees' wages. Prepare the necessary journal entries if the salaries and wages paid and the employer payroll taxes are recorded separately