Early salary figures from Simon Cowell’s “American Idol” contract negotiations are leaking out and they’re eye-popping. Cowell, who reportedly made $36 million last year for judging the hit competition show, has been offered three or four times that amount — between $100 million and $144 million per year — by co-producers Fox and 19 Entertainment to stick with “Idol” when his contract expires next May, according to The Guardian, a London newpaper. Fox declined yesterday to comment about the