Goodwill and Bargain Purchase Lambda Corporation paid $4,800,000 in cash for all of Mu 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	$1,300,000
Plant assets	$1,800,000
Identifiable intangible assets	$1,700,000
Liabilities	$(2,300,000)
Fair value of identifiable net assets	$2,500,000

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