For the SOHC engine its 44 passenger and 40.5 on driver IIRC. Here is a document that covers the ej22 install but I didn't see mention of the tooth count http://endwrench.com/images/pdfs/2.2SingleOverWin01.pdf
edit: FOUND IT for the ej22! Page 15 of this document http://endwrench.com/images/pdfs/TBeltEWWin05.pdf
Note: Hereís a great check ó there should be exactly 44 teeth between the mark on
the crank sprocket and the one on the passengerís side cam pulley, and 40.5 teeth
between the crank mark and the driverís side cam mark.
For the DOHC engine check page 18 of http://endwrench.com/images/pdfs/2.5Timing.pdf
By far the most accurate method of determining proper belt alignment is to
count the belt teeth. This diagram illustrates the tooth counts for all five timing
marks. Tooth count Z1 is 54.5 teeth. This measures from the crankshaft pulley
timing mark to the right (upper) intake camshaft sprocket timing mark. Tooth
count Z2 is 51 teeth. This measures from the crankshaft pulley timing mark to
the left (upper) intake camshaft sprocket timing mark. Tooth count Z3 is 28 teeth.
This is the number of teeth between the (upper) intake and (lower) exhaust
camshaft sprocket timing marks. The Z3 tooth count is the same for both the left
and right sides of the engine because the same relationship must be maintained
between the upper and lower cams on both sides of the engine.