Good call- - - -polishing a few thousandths out of the ID of the old bearings allows you to experiment with shim spacing without taking a chance on damaging your new ones. Once the gear contact pattern looks right, then assemble it with the new bearings. It's also possible to fabricate a "torque doubler" with a piece of 1/4" X 2" flat bar and a sacrificial short 1/2" drive extension. Measure the length of your torque wrench and make a same--length copy of it by cutting the extension in half and welding the pieces into holes drilled in the flat stock. Attach the torque wrench to the female end and put the socket on the square drive of the doubler. 100 Ft/Lbs on the wrench equals 200 at the end of the doubler.
Jerry

"It is better to be silent and be thought a fool than to speak and eliminate all doubt!" - Abraham Lincoln
Cringe and wail in fear, Eloi- - - - -we Morlocks are on the hunt!
There is nothing noble in being superior to your fellow man; true nobility is being superior to your former self. - Ernest Hemingway
Love your enemies and drive 'em nuts!