The answer is derived directly from the 'adjusting entries' table provided in the context. For Depreciation, the context specifies debiting Depreciation A/c and crediting the Asset A/c. For Discount on debtors, the context lists 'Provision for discount on debtors' where Profit and Loss A/c is debited. For Interest on capital, the table shows a debit to Interest on Capital A/c and credit to Capital A/c. Finally, for Manager's commission, the context indicates debiting Manager's Commission A/c and crediting Outstanding Commission A/c.