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 $1,500 3,600 1,200 310 31,600 During 2022 ($ in thousands), net income was $10,000: 25% of the treasury stock was resold for $590; cash dividends declared were $600, cash dividends paid were $470 What S in thousands was shareholders' equity as of December 31, 2022? Multiple Choice $44590 $4400