Q: How to respond to reviewer comments when my paper is already accepted?

As per my understanding, your paper has been accepted with some minor comments by a reviewer. It is possible the editor finds your manuscript suitable for the journal in the present form, however, it would benefit from the reviewer suggestions. It is not entirely possible to comment on whether the revisions are mandatory or not without reading the decision letter.

However, I would recommend that you make as many of the suggested revisions as possible. This is generally considered polite and shows that you respect the journal’s time and effort in reviewing your manuscript. Reviewer comments are also usually helpful in improving the technical quality of the manuscript. Therefore, incorporating these suggestions would be ideal.  

Related reading:

The status shows my paper is accepted, but the editor sent me a message. What should I do?

Should I revise and resubmit as per the AE's suggestion if the paper was rejected without review?

Will my paper be accepted if I make the revisions suggested?