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

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

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: