Some people on another Disney website did some digging and found the legal dockets filed for the bankruptcy and the acquisition by Disney.
If you want to see them, go to this site:
Docket
Page 28, Docket 91 dated 4/3/08. Click on Images. 1st item is Exhibit B (part 3). Pages 39-40 is "remaining stores" - those are the stores that are closing - there are 104. Last item is Exhibit B (part 2). Pages 37-40 are the "acquired stores" - these are the stores being acquired by Disney that are staying open - there are 221.
I can't guarantee that this is accurate, so take it with a grain of salt!