The payroll of Kee Ltd. 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 union dues; and the current Social Security tax is 8% of an employee’s wages. The employer must also remit 8% for employees’ wages.

Instructions
Prepare the necessary journal entries if the salaries and wages paid and the employer payroll taxes are recorded separately.