A 100 par value treasury note maturing in 10 years pays a 4% coupon and is priced at 100. The 10-year treasury note futures are priced at 90 and settle in 3 months. An investor short sells the bond, uses the proceeds to invest in a 3 month CD at 4%, and purchases the futures contract. What is this investment strategy's net cash flow after 3 months? What is the theoretical futures price?

Use Excel if possible!