1. Give the entire top and sides a light sand with the 220-grit sandpaper to buff out any stains using the nifty little 3M sanding block. 2. Wipe the piece down with a rag to remove the excess dust, and then wipe it down with tack cloth to remove every last bit of sanding residue. 3. Use a small, smooth roller to apply the polyurethane to the entire top and sides of the desk. Allow to dry according to manufacuturer's instructions.
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