Yellow Enterprises reported the following ($ in thousands) as of December 31, 2021. All accounts have normal balances. Deficit (debit balance in retained earnings) Common stock Paid-in capital-share repurchase Treasury stock (at cost) Paid-in capital-excess of par $ 3,000 4,000 2,200 230 31,700 During 2022 ($ in thousands), net income was $10,200, 25% of the treasury stock was resold for $510, cash dividends declared were $650, cash dividends paid were $450. What ($ in thousands) was shareholders' equity as of December 31, 2021