Now that the season is over, I wanted to point out a couple of changes to the payroll spreadsheet that I may have found. First, I believe that Fucal is due his $1M bonus this year for staying healthy with his back…however, I’m not sure if this bonus applies every year, or only at the end of the contract if he stays healthy the whole time. If it is every year, then you would need to add that. Also, Per Cot’s baseball contracts, Kuroda’s signing bonus is supposed to be spread over the three years, so I don’t think you have taken that into account in your worksheet.