First-team players Ryan Stevenson, Jamie MacDonald and Jamie Hamill have all agreed to see their salaries reduced by 50 per cent but Sutton has now been laid off after rejecting a similar arrangement. The Englishman had another year left on his contract but is now free to find a new club, with Motherwell leading the queue.
Four other players - including skipper Marius Zaliukas - whose contracts were due to expire this month have also been made redundant.
Meanwhile, boss Gary Locke has told the Rangers fans who say they would have snubbed a proposed friendly with the administration-hit Jambos that they do not need their help. Reports this week claimed the Tynecastle manager had approached Ibrox counterpart Ally McCoist in the hope of lining-up a fundraising match to help the financially-stricken capital club.
But a spokesman for the Rangers Supporters Association claimed the Light Blues faithful would not have attended the fixture after Hearts voted against plans to allow Rangers to re-enter the Scottish Premier League following their liquidation last summer.
Locke, though, insists he spoke to McCoist before Hearts called in administrators BDO and claims the only backing they need is from the Gorgie support.
He said: "I was asked a question about whether I'd spoken to Ally. Of course I did but it was really just to see what his pre-season plans were just because we needed a game. It was done before we went into administration and was the same as I've done with just about every manager in Britain.
"Ally said that Rangers had their pre-season plans in place. That was as far as it went. Then I picked up papers saying I was begging for a game. That's certainly not the case. I know Ally well and I was just trying to get a pre-season game. It wasn't a must. I've asked Berwick Rangers for a game but they have got their plans organised but that never gets a mention because it's Rangers.
"We will get out of this situation on our own. We have got a great fan base that will help us and we won't be relying on anyone else."
Hearts have lined up friendly meetings with Dunfermline and Raith Rovers and will also travel to Belfast for a four-team tournament involving hosts Crusaders, Liverpool and Celta Vigo and are keen to host a money-spinning friendly at Tynecastle on July 20.