where are the timing marks on the 2 top gears of a 86 MR2

Hi Brian! You best bet will probably be to head down to your local library where you will find the Chilton's for your MR2. At that point you will probably have the info you need for the price of a couple of 25-cent copies. Barring that a call to you local Toyota Service Manager should point you in the right direction. At his point you should consider purchasing a repair manual, especially if you plan on working on this car at this level. Good luck!