Goodwill and Bargain Purchase Psi Corporation paid $4,000,000 in cash for all of Omega 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	$900,000
Plant assets	$1,600,000
Identifiable intangible assets	$1,400,000
Liabilities	$(2,000,000)
Fair value of identifiable net assets	$1,900,000

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