The very fact that it is entered in the books is a reality that Cohen was due monies and he got paid. But it appears what he was really after...was to be part of Trump administration.
Bookkeepers get to know who is a regular on the Accounts Payable system.
IF COHEN had cleaned a building for Trump, after many years of submitting LEGAL FEES invoices, the bookkeeper would just about automatically record it as legal fees.
IF Cohen’s invoice said LEGAL FEES-—CANNOT blame the bookkeepers.
The biggest criminal in this “trial” is COHEN.