1976 Jeep CJ5 4x4 V8 manual trans project

1976 Jeep CJ5 barn find. Been sitting since 1990. Apparently stripped rear hubs and parked it. Engine is locked. I pulled plugs and filled with penetrate oil to hopefully free up. Transmission works well in all gears, the transfer seems to work correctly. The front hubs lock and unlock smoothly. The jeep has some rust in front fenders, floor pans have some small holes.... But all rust would be easy fix. Seat's are in bad shape, back seat is gone. All there under the hood. I just put a set of tires on, not new but have good tread.a great winter project, I just have too many. Look it over, if interested message me. Thanks for looking. Will come with Bill of sale.