Omega Corporation paid $2,000,000 in cash for all of Sigma 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	$800,000
Identifiable intangible assets	$1,000,000
Liabilities	$(1,200,000)
Fair value of identifiable net assets	$1,200,000

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