Final answer:
When Mauricio invested $30,000 in Pizza Aroma for its stock, the company recorded the transaction in its Common Stock or Shareholders' Equity account.
Step-by-step explanation:
Mauricio invested $30,000 in Pizza Aroma in exchange for its stock. Pizza Aroma now has a balance in its Common Stock or Shareholders' Equity account. When an individual invests money in a company in exchange for stock, the company records this transaction in the equity section of its balance sheet. Specifically, the investment increases the Common Stock account (which is part of Shareholders' Equity), reflecting ownership in the firm. This account illustrates the nominal value of the shares issued to the investor.