Final answer:
Mauricio's investment of $30,000 in Pizza Aroma leads to an increase in the company's paid-in capital account, which is part of the shareholder's equity on the balance sheet.
Step-by-step explanation:
When Mauricio invested $30,000 in Pizza Aroma in exchange for its stock, Pizza Aroma now has a balance in its paid-in capital account. This account is found on the company’s balance sheet under shareholder’s equity. Paid-in capital represents the funds raised by the business from equity, and not from ongoing operations, and is a critical source of capital for companies.