So you are including people that have been off the wage bill for two years, people who haven't even left yet, people who left but are back on the wage bill, and are helpfully not including all the people who were here on loan and needing paying. Then you are assuming an average wage at up near the clubs limit for everyone going out (including those that sat on the bench), but at 35k for those coming in, two of at least are first team starters.
Possibly the reason you have come up with a 15m gap is because your calculations are arbitrary to say the least.
Also, please, for the sake of the club, would all of those he believe that there is something underhand going on with the accounts as is being continuously alluded to, please stand up and go to the police as it would be fraud. Either that or stop with the nudge nudge ****e, its as bad as Davek and his Kenny Moyes business.