Goodwill and Bargain Purchase Nu Corporation paid $5,200,000 in cash for all of Xi 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	$1,400,000
Plant assets	$2,000,000
Identifiable intangible assets	$1,800,000
Liabilities	$(2,500,000)
Fair value of identifiable net assets	$2,700,000

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