Choose the correct statement :

If futures price is $40 and current spot price is $30, by closing position now a long has a gain

Long position into futures can be viewed as having money on the asset side, and owning an asset on the liability

Short position into a futures contract can be closed by selling a futures contract with the same underlying

If futures price is $ 30 and current spot price is $ 40, by closing position now a long has a gain