1. Install the O-ring and the straight pin to the counter gear shaft.
NOTE:
Use new O-rings.
2. Attach the following parts to the main case (right side), and push the shaft all the way into the case.
• Counter gear shaft
• Counter gear washer × 2
• Needle bearing × 2
• Counter gear collar
• Counter gear
• Straight pin
• Snap ring
3. Install the transmission case. 
4. Install the transfer case together with the extension case assembly.
5. Install the manual transmission assembly to the vehicle.
NOTE:
• Check that the cut out surface of the counter gear shaft is not protruding from the end surface of the case.
• Position the cut out surface of the counter gear shaft.