What was false about the business record?
They claimed on the invoice it was for a retainer agreement with Cohen, and there was no retainer agreement, They claimed it was for monthly legal work Cohen did for Trump, every month of 2017, while Cohen no longer did legal work for Trump or the trump org in 2017, while Trump was President, the organization paid back claimed expenses on this non existing work in 2017 for Cohen....on the invoices.
The way they paid Cohen $420,000 back for the Stormy $130k hush money, by claiming the $35000 a month attorney retainment and expense fee for 12 months...
In Weisselberg script on a piece of paper with the initial invoice pencilled notes, he wrote $130k for Stormy, $50k to create the fake corporation /name, and to legally create the fake names for those agreeing to the NDA and other expenses Michael had ...doing the whole transaction, which came to $180k, then Weisselberg doubled that on his notes to $360,000 with stating for the 50% taxes Cohen would have to pay on this fake retainer agreement fee...(in NYC, with fed, state, and city income tax it is 50% for Cohen's income), then the next number is plus $60,000 for a Bonus for Cohen,
Which totalled the $420,000 Cohen was repaid for the whole Stormy Transaction, divided by 12 months came to the alleged $35 k a month for an attorney retainer monthly fee.....
All of which were falsified business records to hide Cohen's job done with Stormy the previous year, for Trump.
There is more to it than just the above, but that is the gist if it.