The case against President Trump in New York is based on accounting activities that are not crimes. They aren’t even adjusting entries. At one point in my corporate career, I oversaw the financial reporting of multimillion and billion-dollar blocks of business for a US Fortune 500 corporation. I also served as an international corporate executive in Hong Kong. In Manhattan DA Bragg’s case against President Trump there are no crimes. Adjusting entries aren’t even required. The Bragg case is based on accounting activities that the state of New York says are crimes. As you will see below, these activities are...