Once you get to that point, it will become evident where the Honda Bond sealant goes. I used a razor to gently scrap off the old until the head was clean (careful not to cut into the aluminum). It is not necessary to coat the gasket with it. In fact, I'd avoid doing that to prevent it from clogging the filter screen or getting inside the valve body.
Here is the torque pattern and values for the rocker arm assembly. It's a great time to do a valve adjustment.

 

Thank you very much for the info. Now i have to decide whether to change out the cams or not. Number 5 intake is pitted and has sharp edges i can feel with fingers. Haven't looked at rear bank yet. It has been running pretty smooth but i know it won't be long before it's an issue.