WorldCom employees Dan Renfroe and Angela Walter made journal entries in the amount of $150 million and $771 million, respectively, without detailed support. Assuming WorldCom was a company operating in Australia at the time of the fraud:

(a) critically analyse each journal entry in accordance with 'false accounting' under Section 83 of the Crimes Act (1958)(Vic)

(Critically analyzes each journal entry according to the elements of false accounting and explains the evidence required. Includes all in-text references)