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

Balance, Jan. 1	$	280,000
Debit entries		250,000
Credit entries		(110,000	)
Balance, Dec. 31	$	420,000

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:

a. Puchases of marketable securities

b. Proceeds from sales of marketable securities