Yellow Enterprises reported the following ($ in thousands) as of December 31, 2024. All accounts have normal balances. Deficit (debit balance in retained earnings) $ 2,600 Common stock 2,200 Paid-in capitalshare repurchase 1,300 Treasury stock (at cost) 350 Paid-in capitalexcess of par 30,800 During 2025 ($ in thousands), net income was $10,300; 25% of the treasury stock was resold for $550; cash dividends declared were $680; cash dividends paid were $470. What ($ in thousands) was shareholders' equity as of December 31, 2024?

options:

30050

36550

31350

32050