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Pass necessary rectification entries to rectify the following journal entries written by popatlal:
Date	Particulars		L.F.	Debit(Rs.)	Credit (Rs.)
$1$	Income tax A/c.	Dr.		$5,000$
	To Bank A/c.				$5,000$
	(Being the amount $Rs.5,000$ of income tax paid by cheque)
$2$	Cash A/c.	Dr.		$1,200$
	To Bank A/c.				$1,200$
	(Being change of $Rs.1,200$ taken from bank)
$3$	Pushpa's A/c.	Dr.		$1,800$
	To Purchase return A/c.				$1,800$
	(Being the goods of $Rs. 1,800$ returned by Pushpa recorded in purchase return book)
$4$	Furniture A/c.	Dr.		$20,000$
	To Cash A/c.				$18,000$
	To Discount A/c.				$2,000$
	(Being the amount $Rs. 20,000$ paid after deducting 10% discount for the purchase of furniture for personal use)
	Total			$28,000$	$28,000$