Wash the surface: Put on rubber gloves and prepare a strong solution of TSP (1/2 cup in 2 gallons warm water) Immerse a flat synthetic sponge in the TSP water and let it soak for a few minutes before using to remove the dirt more easily. Rinse well with clean water. Pay special attention to the places where hands touch. A sponge with a white Scotchbrite pad works well in these areas. Sand: Tear or cut a sheet of wet or dry sandpaper into four equal pieces to fit a rubber sanding block. Use 320 grit if the surface is in good condition, in need of just a little smoothing, and you expect to apply only one coat. You can use 220 grit for faster sanding, but this rougher sand paper will leave deeper scratches on the surface and require more than one coat of paint. Use plenty of water while wet sanding. You’ll find that wet sandpaper used with water lasts a lot longer than regular dry sandpaper. If it clogs up, use more water. Rinse, dry: Rinse the pasty residue from the surface very well with terry cloth or a sea sponge; synthetic sponges don’t work very well. Dry the surface as quickly as you can. An old towel is best, and never use paper towels because they are full of lint. Tack cloth: Just before applying the finish, wipe with a tack cloth for a really clean, dust-free surface. Be careful around wood joints where water could get into the wood and warp. That’s why it is so important to work quickly. Well-made cabinets and furniture are not usually harmed by short term exposure to water.