Delph/Kenny/Toshun look off which is good.
I would personally be offloading Mina as he's no good use being a glorified 100k a week mascot from the treatment room. Also sell Holgate as would be a good profit on the books and bring in 2x CB's - Tarkowski on a free to replace Mina and someone to fit 3 at the back if thats how we are going to play - the Korean lad Big Kim from Turkey for a reasonable fee would fit the bill.
Offload Gbamin, Kean, Townie for fees with Slomes booted oot on loan and bring in a CDM + RW (for me Cornet at £17.5 million is a potential bargain).
Then if Richarlison goes for a large fee (£75-85 millions) bring in another 1-2 top quality players whilst covering any losses.
Easier said than done but there is a way in balancing the books if we are smart in the market in the short term.