Yellow Enterprises reported the following $($$ in thousands$)$ as of December $31,2024.$ All accounts have normal balances.

Deficit $($debit balance in retained earnings$)$ $ $2,200$

Common stock $2,100$

Paid$-$in capital$$share repurchase $2,100$

Treasury stock $($at cost$)270$

Paid$-$in capital$$excess of par $31,700$

During $2025($$ in thousands$),$ net income was $$9,500$; $25\%$ of the treasury stock was resold for $$450$; cash dividends declared were $$730$; cash dividends paid were $$460.$

What $($$ in thousands$)$ was shareholders' equity as of December $31,2024?$

Multiple Choice

$$33,970$

$$31,330$

$$37,830$

$$33,430$