Excess amount received in share capital.

We cant do anything if it is an error of original entry. You cant pass a double entry because it will impact another account. So change the number. But if it is recorded in two accounts like

Bank dr 49500

To share capital cr  49500

Then 

Add 

Bank dr 191

Share capital cr 191

Loss gain arises when payment date is different from purchase date. If purchase and payment made the same day, no loss or gain