98 foreman 400 won’t start

I’ve got a friends 400 at my shop trying to get it running for him. It has been sitting for 2 years as he said it quit running. His son sank it at one point. He drained oil and replaced everything and rode it sense then. But at some point it quit running and has sat sense. Upon arrival the first thing I looked at was the battery area. I noticed mice got in there and chewed wires. I fixed the wires and everything is good back there. I took tank, and petcock off and cleaned both out very well. I’ve cleaned carberator twice now. THE THING WONT START!?!?! I have confirmed fuel is getting into the bowl by cracking open the drain tube. New plug and has great spark. Kill switch is working as I watched the spark plug quit firing.
Good filter and new battery. What am I missing? I have spark, air and fuel. ?? Thank you for letting me join the forum. Looks like a really helpful site.

98 foreman 400 won’t start

I’ve got a friends 400 at my shop trying to get it running for him. It has been sitting for 2 years as he said it quit running. His son sank it at one point. He drained oil and replaced everything and rode it sense then. But at some point it quit running and has sat sense. Upon arrival the first thing I looked at was the battery area. I noticed mice got in there and chewed wires. I fixed the wires and everything is good back there. I took tank, and petcock off and cleaned both out very well. I’ve cleaned carberator twice now. THE THING WONT START!?!?! I have confirmed fuel is getting into the bowl by cracking open the drain tube. New plug and has great spark. Kill switch is working as I watched the spark plug quit firing.
Good filter and new battery. What am I missing? I have spark, air and fuel. ?? Thank you for letting me join the forum. Looks like a really helpful site.