Sitting at the witness stand in a white dress shirt and sport coat, Cohen swapped his reading glasses on and off as he studied financial statements presented to him.

Feet away at the counsel table, Trump leaned forward to study the real-time transcript of Cohen's testimony while actively whispering and passing notes between his lawyers Alina Habba and Chris Kise.

Often leaning to speak with his lawyers on either side of him, Trump appeared actively engaged throughout Cohen's testimony since the mid-day break.

While Cohen testified steadily and confidently for most of his early-afternoon testimony, he at times spoke vaguely and struggled to offer specific firsthand knowledge. When asked about Trump's adult children, Ivanka, Don Jr. and Eric, he initially described them as involved in the process of inflating specific assets before walking back his testimony.

"I did not observe them specifically engaging in conversation," about that, Cohen acknowledged.

According to Michael Cohen, the process of "reverse engineering" Donald Trump's 2011 financial statement began with a phone call.

"Mr. Trump would like to see you," Trump's executive assistant told Cohen, according to his testimony today.

Cohen testified that he then personally met with Trump and former Trump Organization CFO Allen Weisselberg to begin the process of inflating Trump's financial statement.

"I am actually not worth 4.5 billion. I am really worth six," Trump directed him and Weisselberg, according to Cohen.

Following that meeting, he and Weisselberg engaged in a multi-day process of marking up Trump's financial statement with red ink to eventually increase Trump's total net worth to Trump's "desired number," Cohen said.

Apart from the marked-up document, which Cohen said was scanned, he left behind no contemporaneous notes, text messages, or emails about the process.

"What is the highest price per square foot achieved in the city," Cohen described about the process to determine comparable properties to value Trump assets. "We would use those numbers to inflate these numbers."

Minutes after Michael Cohen alleged he was tasked with reverse engineering Trump Organization financial statements, Donald Trump continued his attacks on his former lawyer while exiting the courtroom during a break in the trial.

"His record is a horrible one. All you have to do is ask the Southern District of New York," Trump said in reference to Cohen's 2018 guilty plea on charges related to his role in making hush payments to two woman who claimed to have long-denied affairs with Trump.

"He is not a credible witness," Trump said.

During Cohen's testimony, Trump also took to social media to post flattering quotes Cohen gave to news outlets about Trump in 2011 and 2016.

"He's more like a patriarch, a mentor. These qualities make him very endearing to me, which is why I am so fiercely loyal to him and committed to protecting him at all costs," Cohen told the New York Times in 2016 -- which was posted by Trump on Truth Social minutes after Cohen began his testimony.

The former president told reporters he wasn't concerned about Cohen being on the stand.

"We're not worried at all about his testimony," Trump said.

Cohen, exiting court separately during the break, quipped that seeing Trump again after five years was a "heck of a reunion."

Michael Cohen, under questioning from state attorneys, testified it was his job to help Trump look as rich as he wanted to.

"I was tasked by Mr. Trump to increase the total assets based upon a number that he arbitrarily elected, and my responsibility -- along with Allen Weisselberg -- predominantly was to reverse engineer the various different asset classes, increase those assets in order to achieve the number that Mr. Trump had tasked us with," Cohen said, referring to former Trump Organization CFO Allen Weisselberg.

Cohen joined the Trump Organization in 2007 as executive vice president and special counsel to Trump, putting him "directly under Mr. Trump" in the corporate hierarchy, Cohen said.

"I reported and only handled work for Mr. Trump and so I was his special counsel. Whatever issues he had, whatever created ire for him, he would bring it to me to resolve," Cohen said.

"So the only person who asked you to perform work was Donald J. Trump?" state attorney Colleen Faherty asked.

"Correct," Cohen responded.

Cohen affirmed his involvement in preparing Trump's statements of financial condition and told the judge those documents were "shared with third parties," including insurance brokers.

State attorney Kevin Wallace concluded his direct examination of the New York attorney general's second and final rebuttal witness amid frequent objections by defense lawyers.

Lewis attempted to explain how Donald Trump's statements of financial condition failed to disclose that he did not conduct a discounted cash flow analysis, contributing to the over-valuation of some of his assets.

"There is no mention of discounting or future value in the disclosure," Lewis said, disagreeing with testimony from defense expert Jason Flemmons -- as well as former Mazars USA accountant Donald Bender, who testified as a state witness.

“Are you impeaching your own witness?” Engoron asked state attorneys regarding whether Bender’s testimony should no longer be considered credible.

"We didn't feel the need to," Wallace responded.

Lewis also suggested that Trump's external accountants at Mazars had less of an obligation to highlight issues that Flemmons suggested, since they were only conducting a compilation report rather than a more intensive audit. While Mazars had an obligation to flag obvious issues, they were not responsible for ensuring Trump's statements were compliant with generally accepted accounting principles, he testified.

"If while doing the compilation ... something comes to the attention of the accounts that could be a GAAP departure, they have a responsibility to bring that issue to the client," Lewis said regarding generally accepted accounting principles.

During the hour-long direct examination, defense lawyers objected at least 14 times, successfully interrupting the line of questions.

"I am lost," Engoron asked at one point. "Can you put this together?"

The parade of objections visibly irritating Wallace, who voiced his displeasure.

"Petulant outbursts don't really play well in the courtroom," quipped Trump lawyer Chris Kise in response.