Goodwill and Bargain Purchase Gamma Corporation paid $1,800,000 in cash for all of Kappa 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	$600,000
Plant assets	$1,000,000
Identifiable intangible assets	$900,000
Liabilities	$(1,300,000)
Fair value of identifiable net assets	$1,200,000

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