Motherboard damage (first pc build)

This is my first time building a PC, so I followed a guide online to build my PC. After I plugged everything in place and I was ready to power the PC, I plugged in the power supply and then I immediately notices sparks in the Motherboard and smoke, so I unplugged the PC and now when I plug it again it doesn't start to do anything. I've photos and more detailed details about the build process and the damage place. I need to know what got damaged and the cause of it.