There is already a post on how to replace the accessory belts on the 22R-E here.

... This information applies to MY 1986 4Runner 2RE Manual transmission DLX. No guaranty it will apply to yours.

However, it does not list the belt part numbers to use.

Compressor V-Belt:
Toyota PN 99332-10880, V-belt for compressor has been discontinued so I checked NAPA for replacement.
Armor Mark PN 17355 slips onto the crankshaft, compressor and and tensioner (idler at minimum tension adjustment) pulleys with minimal effort, meaning this is the smallest that would fit. For further reference, it replaces Gates 9355, Dayco 17355, Goodyear NI.

Next size bigger, PN 17360 should also fit with a little more tensioner adjustment. For further reference, it's meant to replace Gates 9360, Dayco 17360, Goodyear 17361 and CADNA 17360

Tensioner Pulley:
I do not have detailed information on the bearing, yet. It uses different adjustment/mounting hardware and different bearing from the Power Steering Idler Pulley; At least on my 1986 4Runner, that's the case.

ldler/tensioner looks like this:


Order of assembly (off-vehicle so just pretend that the bushing is already on the tensioner stud)...

Information above is applies to MY 1986 4Runner 2RE Manual transmission DLX. No guaranty it will apply to yours.

Keywords: compressor, accompressor, airconditioning, airconditioningcompressor

 

One needs to be careful there are2 different compressors if not more are the belts the same?/

The idler bearing should be simple to change remove the old one press the new one on

This is where the 2 different style compressors come into play

 

Correct; other trucks may have different parts. Even the procedure I linked to above has different size tensioner adjustment screw and locking nut. Knowing Toyota I'm not surprised.
To prevent confusion, I edited above to say it is on my 1986 Toyota 4Runner, 22R-Eliable, manual transmission, DLX.