Paid-in capital from treasury stock would appear on a balance sheet under the category A) capital stock. B) treasury stock. C) additional paid-in capital. D) contra to owners\' equity. Solution C) additional paid-in capital actually i am also giving the c option but it is due to typing mistake my explanation is Paid in capital (Paid-in capital or Contributed capital) refers to capital contributed to a corporation by investors through purchase of stock from the corporation (primary market) (not through purchase of stock in the open market from other stockholders (secondary market)). It includes share capital (i.e. capital stock) as well (as additional paid-in capital.).