Yellow Enterprises reported the following ($ in 000s) as of December 31, 2018. All accounts have normal balances. Deficit (debit balance in retained earnings) $ 3,000 Common stock 2,700 Paid-in capital-treasury stock 1,300 Treasury stock at cost 260 Paid-in capital-excess of par 31,500 During 2019 ($ in 000s), net income was $10,300; 25% of the treasury stock was resold for $540; cash dividends declared were $800; cash dividends paid were $430. What ($ in 000s) was shareholders' equity as of December 31, 2018?
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