Goodwill and Bargain Purchase Delta Corporation paid $3,000,000 in cash for all of Theta Inc.'s assets and liabilities in a merger. The following table shows three possible cases for the merger:

Account	Fair Value
	Case 1
Current assets	$700,000
Plant assets	$1,200,000
Identifiable intangible assets	$1,200,000
Liabilities	$(1,500,000)
Fair value of identifiable net assets	$1,600,000

Required: In each of the above cases, prepare the journal entry Delta makes to record the acquisition.