When you undertake revisions, you'll need to prepare a second document that provides an outline of what revisions you've included, and what revisions you've decided not to include, or have included as a secondary footnote/endnote.
Respond positively to the comments and try to incorporate around 80% of the reviewers' feedback. You might feel that a statistical analysis is not relevant, but it might actually strengthen your argument. The point of reviewers are to help you see areas that can be strengthened for a solid piece of work.
There is never a guarantee that your paper will be published after a revise and resubmit. Even papers that might be accepted pending revision can later be rejected should those revision not provide an adequate piece of work.