put in fresh gas.. change oil and filter. Pull the sparkplugs and shoot WD40 or ATF down in the holes Charge battery and see the cylinders are free. If so, install new plugs and fire that baby up. First, change all the lubes (engine, tranny, bearings) and brake hydraulic fluid -if that applies. Pull the carb and soak it in carb cleaner, use any leftover fuel for cleaning parts-- old fuel is useless, and just gums up the works. It's likely a good thing to change out the ignition module. New battery for sure. Spraying starting fluid in air intake of carb is dicey; works on cars, but more harm than good for 'cycles. All of the above will get you going: if hard starting persists, crack open the pilot fuel adjustment 1/8 turn left 'till you get engine running regularly, then adjust back to original, otherwise you get crummy milage.