I've got 3 different partslists and there is some difference but this is the info on the wheels:
44606-300-970 SPOKE A, front 20 Used on aluminium rim #9 washer, nipple. With nipple, rear
44607-300-970 SPOKE B, front 20 Used on aluminium rim #9 washer, nipple. With nipple, rear
44701-300-970 RIM, front wheel 1 44701-300-970 Aluminium rim 1.85B - 19
42311-300-970 COLLAR, rear wheel side 1
42313-300-970 COLLAR, side, rear brake panel 1
42601-300-970 HUB COMP., rear wheel 1
42606-300-970 SPOKE A, rear 20 #9 washer, nipple. With nipple, rear
42607-300-970 SPOKE B, rear 20 #9 washer, nipple. With nipple, rear
42701-300-970 RIM, rear wheel 1 42701-300-970 Aluminum rim 2.15B - 18
However in the 5th partslist there is a slight deviation in regard to the RIM, front wheel, unfortunately there is no further background info on measurements (besides knowing it is 18" and most likely still 1.85B):
44701-300-971 RIM, rear wheel 1
The original rim's were most likely DID, but I never found those for sale btw.
My rims and spokes were done by a local company specialised in wheels, I could chose between butted or straight spokes and a variaty of rims and they laced them in for me.