I already got this wrong, but I am curious what I did wrong. Please help me figure it out.

Stockholders of Bridgeport Company, Bramble Company, and Blue Spruce Company are considering alternative arrangements for a business combination. Balance sheets and the fair values of each company's assets on October 1, 2024, were as follows: Bridgeport Company shares have a fair value of $53. A fair (market) price is not available for shares of the other companies because they are closely held. Fair values of liabilities equal book values. (a) Prepare a balance sheet for the business combination. Assume the following: Bridgeport Company acquires all the assets and assumes all the liabilities of Bramble and Blue Spruce Companies by issuing in exchange 139,330 shares of its common stock to Bramble Company and 40.060 shares of its common stock to Blue Spruce Company. (List assets in order of liquidity. Enter negative Prepare a balance sheet for the business combination. Assume the following: Bridgeport Company acquires all the assets and assumes all the liabilities of Bramble and Blue Spruce Companies by issuing in exchange 139,330 shares of its common stock to Bramble Company and 40,060 shares of its common stock to Blue Spruce Company. (List assets in order of liquidity. Enter negative account balance with negative sign preceding the number e.g. 5,125 or parentheses e.g. (5,125)