Where clause in Joins

I have a selection screen like:

Table Field

EKKO EKORG

EKKO EKGRP

EKKO LIFNR

ESSR EBELN

ESSR EBELP

ESSR LBLNE

ESSR FRGZU

ESSR ERDAT

ESSR LOEKZ

Due to further complexities in the program i am joining 3 tables EKKO, EKPO and ESSR together. I can write the select stmt in 2 ways. I want to understand which one is better in terms of performance and is there exactly a rule here that i should follow before i write the where clause in this join.

SELECT a_{ebeln b}ebelp a_{lifnr a}ekorg a_{ekgrp b}packno c~lblni

c_{lblne c}erdat c_{packno c}loekz c_{frgsx c}frgkl c~frgzu

INTO TABLE gt_test

FROM ekko AS a INNER JOIN ekpo AS b

ON a_{ebeln = b}ebeln

INNER JOIN essr AS c

ON a_{ebeln = c}ebeln

AND b_{ebeln = c}ebeln

AND b_{ebelp = c}ebelp

WHERE a~lifnr IN so_lifnr

AND a~ekorg IN so_ekorg

AND a~ekgrp IN so_ekgrp

AND c~lblne IN so_lblne

AND c~ebeln IN so_ebeln

AND c~ebelp IN so_ebelp

AND c~erdat IN so_erdat.

SELECT a_{ebeln b}ebelp a_{lifnr a}ekorg a_{ekgrp b}packno c~lblni

c_{lblne c}erdat c_{packno c}loekz c_{frgsx c}frgkl c~frgzu

INTO TABLE gt_test

FROM ekko AS a INNER JOIN ekpo AS b

ON a_{ebeln = b}ebeln

INNER JOIN essr AS c

ON a_{ebeln = c}ebeln

AND b_{ebeln = c}ebeln

AND b_{ebelp = c}ebelp

WHERE a~ebeln IN so_ebeln

AND a~lifnr IN so_lifnr

AND a~ekorg IN so_ekorg

AND a~ekgrp IN so_ekgrp

AND b~ebelp IN so_ebelp

AND c~lblne IN so_lblne

AND c~erdat IN so_erdat.

AND c~erdat IN so_erdat.