First entry is fine.
No need for 2nd entry. Bcz to pay the salary to the partners is not the expense of the company, it should reflect to partner's current account.
3rd Entry should be like this;
Dr. A's Current A/C 50 Dr. B's Current A/C 50 Cr. Cash/Bank A/C 100
First entry is fine.
No need for 2nd entry. Bcz to pay the salary to the partners is not the expense of the company, it should reflect to partner's current account.
3rd Entry should be like this;
Dr. A's Current A/C 50
Dr. B's Current A/C 50
Cr. Cash/Bank A/C 100