Which Method For SELECT Is Prefered?

Hi guys,

I'm just curious if there is a prefered method when it comes to SELECT statements that include multiple tables. I have two versions:

SELECT FirstName, LastName, ProductName, SalePrice
FROM SALES, PRODUCTS, CUSTOMERS
WHERE MONTH(SaleDate) = '2'
AND YEAR(SaleDate) = '2005'
AND SALES.ProductID = PRODUCTS.ProductID
AND SALES.CustomerID = CUSTOMERS.CustomerID;


SELECT FirstName, LastName, ProductName, SalePrice
FROM CUSTOMERS
INNER JOIN SALES ON CUSTOMERS.CustomerID = SALES.CustomerID
INNER JOIN PRODUCTS ON PRODUCTS.ProductID = SALES.ProductID
WHERE MONTH(SaleDate) = '2'
AND YEAR(SaleDate) = '2005';

Could you tell me if either of these methods are favored over the other or if there is another way of producing the same output that is used over both these methods.

Thank you in advance

Butterfly82