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 $ 1,800 3,000 1,400 230 30,500 During 2022 ($ in thousands), net income was $9,700; 25% of the treasury stock was resold for $520; cash dividends declared were $740; cash dividends paid were $420. What ($ in thousands) was shareholders' equity as of December 31, 2021? Multiple Choice