Arsenal are prepared to entertain offers for four players in January provided the right offers comes in. The Gunners spent big over the summer, splashing the cash to land the likes of Viktor Gyokeres, Noni Madueke and Martin Zubimendi. In a bid to balance the books, the Premier League leaders are prepared to trim their squad in the New Year despite battling on a number of fronts.Arsenal enjoyed a memorable summer window as they spent big to bolster the squad. Having earned three successive second-placed finishes, the Gunners backed Mikel Arteta in the market to assemble a squad capable of challenging for major domestic and continental honours.The investment is reaping early rewards as Arsenal top the Premier League, four points clear of Manchester City and eight ahead of defending champions Liverpool. Arteta's side, meanwhile, are one of three sides, along with German giants Bayern Munich and Italian powerhouse Inter Milan, to have won all four Champions League matches to date.Yet after investing heavily in the squad in the off-season, Arsenal are prepared to listen to offers for a number of out-of-favour stars. Additionally, in a World Cup year, playing time is key, with fringe players eager to chance their luck elsewhere in order to force their way into their respective national teams.And the Gunners are willing to listen to offers for Brazilian pair Gabriel Martinelli and Gabriel Jesus in the New Year. Martinelli has recently lost his starting spot on the left flank to Leandro Trossard, and it means the 24-year-old has been restricted to just two league starts this season. If a significant offer for the Brazilian comes in, with a move to Saudi Arabia mooted, then the Gunners will be prepared to cash in on the wideman, according to the Daily Mail.Additionally, compatriot Gabriel Jesus is another who could be on the move in the New Year. Jesus has been sidelined since January owing to an ACL injury sustained in the FA Cup third round tie against Manchester United with the club for the former Manchester City man to garner some minutes between now and the New Year in order to offload the striker, either in January or the summer.Jesus has dropped behind Kai Havertz and summer signing Gyokeres, so playing time will be hard to come by for the Brazilian forward. Additionally, the club are prepared to sanction Ethan Nwaneri's exit, provided a suitable loan offer comes in for the teenager. Nwaneri penned a new long-term deal with the club earlier this year but he's found consistent playing time hard to come by, with all five league appearances coming from the bench. The Gunners are also described as "open to offers" for Ben White.Looking for smarter football bets? Get expert previews, data-driven predictions & winning insights with GOAL Tips on Telegram. Join our growing community now!The same report also highlights one player who won't be leaving in January. Myles Lewis-Skelly has struggled for regular game time for Arsenal this season, despite establishing himself as first choice left-back under Arteta last season.However, the 19-year-old has dropped behind Riccardo Calafiori in the pecking order, with the teenager restricted to cup starts this season. Indeed, all seven league appearances have come from the bench.It had been suggested that Lewis-Skelly would seek a move away from the Emirates in the New Year having lost his spot in the England squad. The youngster was previously first choice at left-back for the national team, but has lost his spot to Manchester City's Nico O'Reilly.A lack of playing time at club level meant Lewis-Skelly didn't even make the England squad for November meetings with Serbia and Albania. Even so, Arsenal are keen to retain his services, particularly as Calafiori returned to Arsenal from international duty with Italy sooner than expected with an injury scare.Arsenal will hope to bounce back from a disappointing 2-2 draw with Sunderland prior to the international break when they resume domestic duties this weekend. Brian Brobbey's late strike at the Stadium of Light meant the spoils were shared last weekend but the Gunners have a great chance to get back to winning ways when they welcome rivals Tottenham to the Emirates on Sunday afternoon.The Gunners then take on Bayern in the Champions League and end the month with a trip to rivals Chelsea. Arteta is expected to make do without key centre-back Gabriel Magalhaes after the Brazilian suffered a thigh injury on international duty against Senegal at the Emirates on Saturday."Arsenal player Gabriel Magalhaes was re-evaluated this Sunday and underwent imaging tests that revealed a muscle injury in his right thigh," a statement by the Brazilian Football Confederation said on Sunday.The defender isn't the only player in danger of missing Sunday's North London Derby, with striker Gyokeres and captain Martin Odegaard both fitness concerns for the Gunners. However, Calafiori, Havertz, Martinelli and Noni Madueke are all expected to be fit for the game against Spurs.