On January $1,2012,$ AAA company issued $$5,000,000,9\%($ stated interest rate$)$ bonds for cash $ $4,695,000.$ The market interest rate is $10$ Interest is payable annually on December $31$AAA uses the effective$-$interest method of amortizing bond discount. On the balance sheet as of December $31,2012$how much of Bonds Payable account should AAA report under U$.$S$.$ GAAP and IFRS respectively?