trying to start

ive got 2 '76 kz 750 b1 one is a parts bike the "running" bike last ran about eight months ago got. got a new battery cleaned points and plugs got spark and gas but still won't start, repair manual in the mail any advice to get the bike started would be great thanks:angry: :S

Back this last spring when the beater wouldn't start I:
1. Put in a new battery and made sure it was charged up good.
2. Changed the oil and filter
3. Emptied the gas tank and put fresh gas in
4. Put in new spark plugs
5. Pulled the carbs and cleaned them out, including the carb bowls, with spray cleaner.

Cranked right up after that.

Don't know if changing the oil and filter had anything to do with anything, just needed it. Mine has Dyna S ignition so I don't have to mess with points. Good luck, should be something simple.