A prosecutor in the Dewey & LeBoeuf criminal case spent his second day of closing arguments walking jurors through a series of allegedly improper accounting adjustments that he said the now-defunct firm’s finance department made between 2008 and 2012.

As the three-month-old retrial of former Dewey CFO Joel Sanders and former executive director Stephen DiCarmine neared its conclusion, assistant Manhattan district attorney David Drucker said that the accounting moves were “bogus” and artificially inflated Dewey’s net income in the years before its 2012 bankruptcy.