Jeremy does not have to prove anything, he does not have to prove something happened, or that it did not happen, the onus to prove anything at all which supports any part of the prosecutions case, rests with the prosecution, and they could not prove that such a call was never made...
On the contrary, the onus is very much on Jeremy to prove his innocence. I'd also suggest that he is not without a considerable incentive to do so.
The main issue here, is that you have claimed (falsely in my opinion) that you have itemised bills for the months prior to August 1985, which would therefore prove that itemised billing was available and did exist.
The reason why nobody believes you, is that after many challenges to do so, you have failed to post the bills on the forum, personally I can't understand why you would be reluctant to do so, there would be no downside for you, you would obtain considerable attention and support if you were able to produce them.
As alluded to above, I believe that the reason you have not posted them, is because they do not exist. I think that is a commonly held belief, even amongst those who do buy into the belief that Jeremy is innocent.