The source of your error appears to be this;
[itex]400 ft = (132 \frac{ft}{s})t + \frac{1}{2}at^{2}[/itex] (Line 1 - Correct)
[itex]400 ft = 132 ft + \frac{1}{2}at^{2}[/itex] (Line 2 - Incorrect)
The equation you were using;
[itex]x - x_{0}= v_{0}t + \frac{1}{2}at^{2}[/itex]
You then changed it to;
[itex]x - x_{0} = x + \frac{1}{2}at^{2}[/itex] (No longer the same formula - you can't cancel the per second and the variable t.)
All working after that will then be invalid.
I just attempted to solve the problem using your method, but am left with a variable of time which we have no way of getting without the acceleration. I attached a photo of my workings using your method in case you're interested. (I'm from Australia so I converted the units to metres and metres per second)
If you need any more help let me know. :)
P.s Whenever somebody replies to a thread I've posted in, I am sent an e-mail. I can check my e-mails from my phone.