1. Install the O-ring and the straight pin to the counter gear shaft.
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 washers × 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.