I will speculate that Trump created a Trust to hold all or some of his personal assets.
The indictment claims that the "Trump Trust" was "kept and maintained by the Trump Organization."
A Trust is NOT a "business."
If the Trust included at least $130,000 in personal funds from Donald Trump, there is no way the prosecution can prove there was a false "business" entry.
However - if the checks to Cohen were used to reduce Trust taxes, or to reduce Trump corporate taxes, that will definitely complicate the legal issues.