Yellow Enterprises reported the following ($ In 000s) as of December 31, 2016. All accounts have normal balances. During 2017 ($ in 000s), net income was $10, 300: 25% of the treasury stock was resold for $540: cash dividends declared were $730: cash dividends paid were $400. What ($ in 000s) was shareholders' equity as of December 31, 2017? $44.670. $44.270. $45.980. $44.480