‘Flowers will receive a $400,000 base salary this year, followed by base salaries of $500,000, $600,000, $700,000 and $800,000, according to figures obtained by The News. The Bills created about $200,000 of extra room under the salary cap that helped them sign Flowers by restructuring the contract of running back Antowain Smith. Smith has two years remaining on the original five-year contract he signed with the Bills. He is scheduled to become a free agent after the 2001 season. As with most restructured contracts, Smith will receive the same amount of money he was scheduled to earn. The Bills converted some of his base salary this season into bonus money, some of which they can count toward next year’s cap.’