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Yellow Enterprises reported the following ($ in thousands) as of December 31, 2021. All accounts have normal balances. Deficit (debit balance in retained earnings) $

Yellow Enterprises reported the following ($ in thousands) as of December 31, 2021. All accounts have normal balances.

Deficit (debit balance in retained earnings) $ 2,200
Common stock 3,100
Paid-in capitalshare repurchase 1,900
Treasury stock (at cost) 270
Paid-in capitalexcess of par 31,100

During 2022 ($ in thousands), net income was $10,300; 25% of the treasury stock was resold for $630; cash dividends declared were $610; cash dividends paid were $500. What ($ in thousands) was shareholders' equity as of December 31, 2022?

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