An analysis of the Marketable Securities control account of Melville Markets, Inc., shows the following entries during the year Balance, Jan. 1 Debit entries Credit entries Balance, Dec. 31 $ 270,000 278,000 (250,000) $ 390,000 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 Purchases of marketable securities b Proceeds from sales of marketable securities