Accounting entry

I paid telephone exp through cheque  Rs.5000 to BSNL ltd

so what is the accounting entry ?

1. telephopne exp Dr.5000 

To Bank 5000

or 

1. Telephone Exp .  Dr.5000

to BSNL 5000

2. BSNL dR.5000

TO BANK 5000

IN tALLY WHETHER jv is passed