Yellow Enterprises reported the following ($ in 000s) as of December 31, 2018. All accounts have normal balances. Deficit (debit balance in retained earnings) Common stock Paid-in capital-treasury stock Treasury stock at cost Paid-in capital-excess of par $2,400 2,500 2,200 380 31,000 During 2019 ($ in 000s), net income was $9,700: 25% of the treasury stock was resold for $610; cash dividends declared were $720: cash dividends paid were $460. What ($ in 000s) was shareholders' equity as of December 31, 2018? Multiple Choice $32,920. $33,680 $37,720. $30,720