The payroll of Mariam Company for September 2020 is as follows (amounts in thousands): total payroll was 340,000; income taxes in the amount of 80,000 were withheld, as was 9,000 in unions; and the current Social Security tax is 8% of an employee's wages. The employer must also remit 8% for employees wages. A. Prepare the necessary journal entries if the salaries and wages paid and the employer payroll taxes are recorded separately. B. What is the impact of these transactions on Mariam Company's Statement of Financial Position prepared on 31st December 2020.