Kind of faced the same order of operations issues myself recently.
Basics of our four cycle engines are fuel, spark, compression.
So if how is the fuel tank inside ? Then petcock, then clean carbs, with them off you can easily clean each circuit with compressed air.
What is in the oil tank and engine oil pan ? I’d drain both, have fresh oil and filter ready. If it sat a long time all the oil might be in the oil pan by now.
I pulled plugs and squirted some oil in each cyl before kicking engine over. Good opportunity to check plug cap resistance, trim wires 1/4” and reinstall caps, my caps were total trash, amazing the bike ran when parked. Might as well get new plugs imho.
How does the points cam look if it has been sitting around ? My K3 “shed bike” it was badly rusted, probably totally ruined. Then I’d check spark advancer for smooth action, if any issues there mark breaker plate index with fine point Sharpy and disassemble advancer, clean and grease it (note how it is assembled, there is an index mark, it imho can go together a right way or 180 out) reassemble and then check points gap.
Once carbs are back on and oil in all of the basics are covered. I ran mine a few heat cycles on some 10-30 I had around then changed oil and filter but I was the PO (a younger me) and I knew where it had been for the last 30 years since it was last ridden. Wild card PO I’d install new filter prior to fire up.
Bill