Sunderland AFC's 2016-17 accounts reveal Martin Bain's £1.2million salary, staff cuts, debt levels and transfer fees owed

Sunderland AFC's accounts for the 2016-17 season have been released - with Martin Bain's £1.2million salary, the level of job cuts as a result of Premier League relegation and transfer fees owed all revealed.
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Scroll down for the main points from the accounts which have been released this morning. Latest accounts for Sunderland AFC's last Premier League season.