Now, lift the old toilet up and off the closet flange. Set the toilet on some rags to catch any spilled water and then carry or drag it away. Scrape off any wax around the closet flange. Turn the new toilet upside down on some rags or a bathmat to protect the finish. Press the wax ring firmly over the toilet's drain hole.
Some plumbers like to put on two wax rings for extra precautions against a leak.
Turn the toilet right side up and set it carefully on the closet flange so that the flange bolts slip through the holes in the toilet base. Sit on the toilet and rock back and forth slightly until it is firmly seated. Tighten the flange bolt nuts until the bowl does not rock, but be very careful not to over tighten, which can crack the toilet bowl. If that happens, you will have to get a new one. Put the new tank on the bowl, following the assembly instructions.