The presumption is McCourt is lowering the payroll to make the team appear more attractive to a new owner, but the 20 or so groups considering whether to bid on the team aren’t stupid and can see his recent signings will add almost $30 million in the second year of their contracts in 2013. Plus, Matt Kemp’s salary jumps another $10 million. The Times’ Bill Shaikin estimates the Dodgers could easily top a $110 million payroll in 2013 — and that’s without figuring in salary for a starting first baseman or corner outfielders. The more unsettling theory as to McCourt slashing the payroll for next season isn’t because he thinks it will bring in a heftier sales price but because he figures he could be paying out those salaries. The way this painfully deliberate sales process is unfolding, it’s hard to imagine it will be completed by opening day, or even the end of April. It could drag out into June or even later. Meanwhile, McCourt is the guy still paying the bills, even if he is using the remnants of a $180-million loan from MLB. So the Dodgers sign fill-ins, although unfortunately for two years, while the Marlins add splash and excitement. As Shaikin noted, there will be little in the free agency market next winter for a new owner to make a splash. Which would only leave a trade, and still scarier, emptying out the farm system yet again. It looks like the Dodgers will have another average team next season, and the entire rotation will be under contract for 2013, too. This was the winter to undergo a serious roster upgrade, but the bankrupt Dodgers are left watching Prince Fielder walk past, and the Marlins make the splash. ALSO: Pricey free agents don't fit into plans, Dodgers' Ned Colletti says In the L.A. sports viewing market, a clash of media titans Dodgers sign Jerry Hairston Jr., work on deal with Aaron Harang — Steve Dilbeck Photo: Dodgers owner Frank McCourt. Credit: Kirby Lee / U.S. Presswire