Sell:
Hennessey - 4M
Speroni - 60K
Tupper - 70K
Ward - 3.2M
Tomkins - 8M
Kelly - 6M
Dann - 4.5M
Riedewald - 4.8M
Inniss - 775K
Woods - 200K
O'Dwyer - 160K
Tavares - 130K
Schlupp - 6.5M
Souaré - 825K
McArthur - 7M
Kouyaté - 6M
Dreher - 325K
McGregor- 275K
Flanagan - 210K
Sako - 2,2M
Benteke - 7M
Wickham - 3M
Townsend - 11M
=75M + 50M = 125M

Buy:
Livakovic - 8,5M
Aarons - 5M
Cahill - 5M
Zagadou - 11M
Romagna - 5,5M
Tierney - 10,5M
M. Llorente - 16M
Sissoko - 4,5M
Foden - 13,5M
Hudson-Odoi - 5M
Stengs - 7,5M
A. Gomes - 1,5M
93,5M