Remmuneration

Remuneration should be as per the partnership deed, if clause has not been mentioned with any specific amount then partners remuneration is covered u/s 40B of incomet tax act and so according to it the calculation of remuneration will be as under:

If book profit before remuneration and interest is negative then: remuneration is max Rs. 150000

If positive then on first 300000 you can give remuneration of 90% and then 60% on rest of the profit. 

In your case if sharing ratio is equal, then pass entry as:

Salary to partner 214815

To PArtner A   71605

To Partner B  71605

To partner C   71605

Rest of the amount will be firm's profit