Develop a math game in Mocrosoft Excel that involves propositional satisfiability by creating an unbeatable game using the following restrictions:

a. You can only use the positive and negative single digit integers (this does not include 0).

b. You shouldn't repeat the same three numbers in any two rows (it's not useful to your goal at any rate).

c. You can't use the positive and negative of the same number in the same row.

d. You can't repeat a number in the same row.

In Microsoft Excel