Goodwill and Bargain Purchase Omicron Corporation paid $5,000,000 in cash for all of Pi 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	$1,900,000
Identifiable intangible assets	$1,700,000
Liabilities	$(2,400,000)
Fair value of identifiable net assets	$2,500,000

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