Yellow Enterprises reported the following ($ in 000s) as of December 31, 2018. All accounts have normal balances.

Deficit (debit balance in retained earnings) $2,400

Common stock 2,100

Paid-in capital treasury stock 2,700

Treasury stock at cost 350

Paid-in capital-excess of par 31,100

During 2019 ($ in 000s) net income was $10,100. 25% of the treasury stock was resold for $610: cash dividends declared were $690: cash dividends paid were $420. What ($ in 000s) was shareholders' equity as of December 31,2019? The right answer is $43170, why??