1992 Suzuki 4WD QuadRunner will not start or move

I picked this 1992 Suzuki 4WD QuadRunner up that was left parked under a deck for 5 years in the elements. It won't start, and the wheels are locked solid. Lets start with the wheels, and go from there...
1992 Suzuki 4WD QuadRunner
300 cc engine
#won'tstart #wheelwon'tturn #1991SuzukiQuadRunner #QuadRunner