An analysis of the Marketable Securities control account of Fancher Products, Inc., shows the following entries during the year. Balance, Jan. 1 $ 300,000 Debit entries 260,000 Credit entries (160,000 ) Balance, Dec. 31 $ 400,000 In addition, the companys income statement includes a $35,000 loss on sales of marketable securities. None of the companys marketable securities is considered a cash equivalent. Compute the amounts that should appear in the statement of cash flows as: