Install the friction damper and spacer and the 2nd gear bearing. Install 2nd gear (A) by aligning the synchro cone fingers (B) with 2nd gear grooves (C) (double cone synchro type). Install 3rd gear, 4th gear and 5th gear. Install the needle bearing (A) and the ball bearing (B) using the special tool and a press (C).

Install the spring washer (A) and loosely install the new locknut (B). Securely clamp the countershaft assembly in a bench vice with wood blocks. Torque the new locknut to 108 Nm (11 kgf/m, 79 lbf/ft), then loosen it and torque it again to the same value. Stake the locknut tab into the groove.