When an organization sells treasury stock for more than its acquisition cost, the excess amount should be credited to paid-in capital. In this case, the organization sells 1,000 shares at $15 per share, having acquired them at $10 per share. The company will record a total cash inflow of $15,000 (1,000 shares * $15 per share). The treasury stock, which was originally recorded at $10,000 (1,000 shares * $10 per share), should be removed from the books. The difference of $5,000 ($15,000 - $10,000) should be credited to the paid-in capital account, increasing it by this amount.