You have been hired as a forensic accountant to investigate a company for potential payroll fraud. You have obtained the following information:

• The company has 100 employees.
• The total payroll expenses for the year are $5 million.
• The company's payroll system indicates that all employees were paid the same salary of $50,000 per year.
• You suspect that two employees have been fraudulently receiving additional payments throughout the year.
• You have obtained the following information about the suspected fraudulent payments:
  • Employee A: received a total of $100,000 in additional payments throughout the year.
  • Employee B: received a total of $50,000 in additional payments throughout the year.

Using the information provided, determine the potential impact of the suspected fraudulent payments on the company's financial statements. Show all your calculations and provide your answer.