Trying to be a little sensible (however hard it is)
Bernardo -> Bellingham. No brainer. Different styles but this is the guy. Guess MacAllister would be the back-up option, but he'll cost a bomb
Gundogan -> Gavi if this Barca situation allows him to go for free. If not, would like go for Mikel Merino at Real Sociedad
Laporte -> Gvardiol, makes too much sense. I like Scalvini at Atalanta but he's Inter bound. Kim's release clause is tasty, but do think hes a bit of flavour of the month and dont think hes as good building out the back as Dias partner would need to be
Cancelo - Chillwell, I guess. I really know so little about left backs, Hernandez and Alphonso Davies seem like pipe dreams though, too expensive. So yea, if Chelsea need to balance the books I'd be up for Chillwell, will be expensive for the games he'll be fit for but when he plays he's very very good.