Yellow Enterprises reported the following ($ in 000s) as of December 31, 2016. All accounts have normal balances. Deficit (debit balance in retained earnings) 1,600 Common stock 3,400 Paid-in capital-treasury stock 2,800 Treasury stock at cost 390 Paid-in capital-excess of par 30,300 During 2017 ($ in 000s), net income was $10,400; 25% of the treasury stock was resold for $460; cash dividends declared were $760; cash dividends paid were $500. What ($ in 000s) was shareholders' equity as of December 31, 2017?