On the PPP application

1) Are payments to subcontractors included in the "Average Monthly Payroll" calculation?,... A client's bank said to include, but I have read differing opinions...

2) Is the K-1 to owners of an "S" corp included in the "Average Monthly Payroll" calculation?,... Again I read differing opinions...

3) What documentation is required,

(I'm assuming by the bank where the application was submitted)..

Thanks in advance, stay healthy / sane

Stan P