First, pull the plug and see if it will spin freely.
If so, change and gap the plug. Then, install.
Second, pull the tank and empty.
Third, make sure the fuel lines are clear of liquid.
Fourth, install new fuel filter.
Fifth, clear the breather hose.
Sixth, change the oil.
Finally, put some high octane in it and give it a whirl.
If your air filter is wet, you will need a new one.
I almost forgot. Drain the carburetor bowl.