Out:
Kelleher (£11 million)
Adrián (free)
Jaros (£1 million)
Lewis (Realease player)
Norris (£1 million)
Matip (£15 million)
Arroyo (£3 million/Or change for another player)
Koumetio (£1.5 million)
Milner (free)
Ox (free)
Keita (free)
Clarckson (£3 million)
Firmino (free ;( )
Total: £43 million

Loan:
Quansah
Ramsay
Morton
Carvalho
Doak
Gordon

In:
Zieler (£1 million)
Bitshiabu (£2 million)
Ndicka (Free)
Ugarte (£40 million)
Lavia (Arroyo+£3 million)
Mac Allister (£60 million,
Sign him in the first season, in May. So that you spend that money on him and that in the next summer season you have more to go for more players)
Barella (£85 million)