Replace the oil, and filter. Drain the gas tank, fill with fresh gas, mixed with SeaFoam, as per the instructions. Top off the battery's charge, then... Start her up. Likely, it won't start, due to plugged jets within the carbs, but it won't damage it to try. The oil is viscous enough to cling to the metal parts, so there will be very little friction wear when you start it. The oil pump will begin pumping the fresh oil, as soon as the engine turns.
Download the Factory Service Manual, from the home page of this site. If you are interested, there are numerous discussions on how to bring these bikes back to life (what to do when a bike has been sitting for years...), as well as how to clean the carbs, and other maintenance issues. First order of business, though, is the carbs, and replacing the oil and filter. Cheers!
1979 CB750K (sold, 2012, but not forgotten)
1983 Kawasaki 440 LTD Belt Drive (sold, 2011)
1993 Kawasaki Voyager XII