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 $ 290,000 125,000 (140,000) $ 275,000 In addition, the company's income statement includes a $25,000 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