I worked on a Wheel Horse C-120. It had been sitting in the corner for several years waiting for its turn.
First thing the hood, seat and fenders came off. The battery came out. It was bone dry. I covered the plates with distilled water and tried charging it. It came up to 70% and wouldn't go any higher. I let it sit while I worked on the tractor. About an hour later I tried charging it again. It went all the way to 100%. I reinstalled it with new cables.
While the battery was charging I attacked the fuel system. This tractor did run before it got neglected. So I tried firing it off with a little ether first. It fired up and ran a little bit. I then drained and cleaned the tank. replaced the fuel lines and fuel filter. I drained and changed the oil. Then after priming the carb and fuel pump I hit the key and with a shot of ether it fired up spit, sputtered, and stumbled over itself and began running smooth. Hooray!!!
After letting it run for 3-4 minutes I sat on a board and drove around the yard. The brake needs adjusted but otherwise it seems good.
When I shut it down I drained and changed the oil again.
The tractor doesn't have a lot grease and oil on it but it is dusty dirty and has dried leaves on it like when you mulch leaves in the fall.
Tomorrow it gets a good cleaning and a new seat. The pictures are all after I worked it over today.
Hopefully someday it will look like my other Wheel Horse. Rick