Yellow Enterprises reported the following ($ in thousands) as of December 31, 2024. All accounts have normal Deficit (debit balance in retained earnings) $ 3,000 Common stock 2,000 1,000 400 30,000 Paid-in capital-share repurchase Treasury stock (at cost) Paid-in capital-excess of par During 2025 ($ in thousands), net income was $9,000, 25% of the treasury stock was resold for $450, cash dividends declared were $600; cash dividends paid were $50 What ($ in thousands) was shareholders' equity as of December 31, 2024? Multiple Choice $28,600 $35,600 $30,400