事业单位收回已核销的应收及预付款时，应记入（）科目。

A.事业收入

B.营业外收入

C.其他收入

D.经营收入

— Has your father returned from Africa yet? 

— Yes, but he _____ here for only three days before his company sent him to Australia. [ ]

A. was

B. has been

C. will be

D. would be