How does one calculate Paid-In Capital in Excess of Par Value or Stated Value?

Question:

How does one calculate Paid-In Capital in Excess of or Stated Value?
Par Value
Par value is the face value of a bond. Par value is important for a bond or fixed-income instrument because it determines its maturity value as well as the dollar value of coupon payments. The market price of a bond may be above or below par,...