This falls under the heading of things you should know so that's why they aren't written into the manual: when you tighten a fastener to a given torque, it must be spinning loosely. You cannot tighten a "tight" fastener and achieve a predicted torque value. The reason is that static torque, which is what you see when tightening a "tight" fastener, is higher than dynamic torque, which is what you measure when you tighten a "loose" fastener.
Mr. Newton told us why long ago, "an object at rest tends to stay at rest and an object in motion tends to stay in motion, unless acted upon by larger force". I'm paraphrasing.
So, in order to achieve this
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at step (c), you have to back the nut off in order to retighten it. The manual doesn't say that, because you're supposed to know that. In both cases, you're setting the bearing preload/stack height.
Then
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Two points to consider here:
1) make sure the parking brake shoes are nowhere near the drums. It is not sufficient to merely back off one click. Back them way off.
2) new bearings, and by that I mean bearings which have never been loaded by driving, require torque at the high end (IME, 9-12 lb·ft); used bearings, and that means any bearing which has been loaded during driving, no matter how many miles, require torque at the lower end. Obviously, the more use a bearing has seen, the lower the torque required to properly seat it.
Don't load test a bearing installation and then try to reset the torque at the high end. It will be too tight.
Finally, in order to achieve this
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you must loosen the nut. Never tighten the nut to get the marks to line up. If you feel that you have to loosen the nut too far to get this alignment, break it down and start over.