Bare min. would be to clean out the air intake and drain and refill all the fluids.I would also pull the plugs and make sure there is no water in the cylinders. Depending on how new it is and the amount of electronics, there is a good chance the ecm would be toast and need to be replaced. I would run it for a short time and then replace alll the fluids again.So what would be the procedure after you sink a quad/utv/etc like this to get it back running again?