Sullivan has invited offers for every player of Zola's squad - bar Scott Parker - this week.
Sullivan told the Daily Telegraph: "Zola has repeatedly said he's a coach and doesn't want to be involved in the selection of players for the club.
"I'm sure he'd accept the departure of any player if we brought in a better one.
"We've had no offers for any players. This year's performances have not been good enough and some players will stay and others will go.
"We will do deals that make financial sense for the club."