I would do as has been suggested. Pull the plugs, use compressed air to blow out the cylinders. Spray the cylinders down with WD-40 and allow to sit for a few days. Change oil and filter. Go back and and attempt to turn the engine by hand with a wrench on the balancer bolt. If she breaks free, turn it a few revolutions and again check for water in the cylinders.
Spin the engine with the plugs out (to expell any remaining water and hopefully prime the lubricating system)(an oil pump primer can be bought fairly cheaply). Install plugs and attempt to start. Once she starts, monitor engine operation.
Once warm, you can then perform compression and oil pressure tests. If the engine passes, I would just run it and check for excessive oil consumption. If anything fails (other than oil pressure-check the pump and screen), I would then consider going into the engine.
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