USA History Query: In 1840s era whaling, under what account did bookkeepers enter payment after four years voyage?

[BrianAGlennon]

Sorry to bother you with a history of 1840s era Whaling bookkeeping/accounting question: But after a four year voyage how did 19th century whaling bookkeepers in a counting house enter an account after a four year delay in payment? Did they use an accrued account? Reversing entry? Current Liabilities? Matching Accounting Principle? Or did they do something entirely different? Any help would be appreciated. Thanks!