Manual adjustment created automatically

I need help with manual adjustment which has been created automatically after vat return submission.
Finally balance sheet looks like this:

and I dont have any idea what to do with balance of Manual adjustment account. I believe that after paymant balance of VAT liability account will be nill but what with manual adjustment account ??

All the manual adjustment account does is separate out any adjustments made to the VAT Return for reporting purpose. If you actually drill down on the balance you should end up with a journal like this:

Deleting this journal will just move that 5839.61 back to the main VAT liability account (2202).