Yellow Enterprises reported the following ($ in 000s) as of December 31, 2018. All accounts have normal balances. Deficit (debit balance in retained earnings) $ 3,000 Common stock 2,800 Paid-in capital-treasury stock 2,700 Treasury stock at cost 310 Paid-in capitalexcess of par 31,700 During 2019 ($ in 000s), net income was $10,400; 25% of the treasury stock was resold for $560; cash dividends declared were $670; cash dividends paid were $430. What ($ in 000s) was shareholders' equity as of December 31, 2019?