An analysis of the Marketable Securities control account of Prosper Products, Inc., shows the following entries during the year:

Balance, Jan. 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 290,000

Debit entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125,000

Credit entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (140,000)

Balance, Dec. 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 275,000

In addition, the company's income statement includes a $35,000 loss on sales of marketable securities. None of the company's marketable securities is considered a cash equivalent.

Compute the amounts that should appear in the statement of cash flows as:

a. Purchases of marketable securities.

b. Proceeds from sales of marketable securities.