@acecombat2, for what it’s worth, I can offer some thoughts as an auditor myself.
The first thing is, do not worry about trying to create the entries the auditors gave you in Manager as journal entries. We give adjusting entries in journal entry format because many accounting systems allow direct access to the general journal and so this is often the simplest way to make audit corrections. The main thing is to process the adjustments so you arrive at the account balances the auditors will sign off on, whether by journal entries or the tabs.
Second, I agree with @Tut that for the adjustment requesting changes to the starting balances, simply make the adjustments to the starting balances. For traceability, you may be able to create a -0- journal entry and attach the auditor’s JE file via the attachments function, with a brief explanation in the Narration (as an idea).
For the bank account adjustment (JE # 13), my version of Manager (21.1.55) actually does allow me to make journal entries, and record receipts and payments to Retained Earnings…but I would not worry about that; based on what I can see the amount they are asking you to adjust is so trivial I would think it is immaterial. I would suggest you ask them if you can pass on that adjustment. While I can’t speak to the auditing standards in Malaysia, I suspect they will let it go without it affecting the opinion…because when taken in conjunction with the entries for Maybank and RHB Bank in JE # 1, they net to -0- 
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And then for good measure…point out to them they could have netted the adjustment they want for Retained Earnings in JE # 1 to a single 4,396 credit 