Simplify the expression. 
Definitions:
Cash Dividends
A distribution of a portion of a company's earnings paid in cash to its shareholders, often on a quarterly basis.
Investing Activities
Transactions involving the purchase and sale of long-term assets and investments not considered cash equivalents.
Indirect Method
A cash flow statement preparation approach that adjusts net income for non-cash transactions and changes in working capital to calculate operating cash flow.
Comparative Balance Sheet
A financial statement that presents a company's assets, liabilities, and equity at two or more points in time, allowing for comparison and trend analysis.
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