An analysis of the Marketable Securities control account of Fancher Products, Inc., shows the following entries during the year. Balance, Jan. 1 Debit entries Credit entries Balance, Dec. 31 $270,000 250,000 (120, (N0) $400,000 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.