What is the test for a finding that a defendant made misrepresentations of fact knowingly or intentionally?

Appellant next urges that there is no substantial evidence to support the finding that he made the misrepresentations of fact knowingly or intentionally. Since knowledge and intent are matters largely within the mind of the person charged, it frequently happens that direct evidence is unavailable. The trier of fact must view the circumstances surrounding the transaction as well as the statements themselves to determine the truth of the charges. In Gagne v. Bertran, 43 Cal.2d 481, the following appears at page 487, 275 P.2d 15, 20: