Drowned 15hp Mariner won't start, need help.

[Kingy707]

managed to get swamped by a wave while out on the beach the other day and dunked my motor. The motor was running, but stopped when the wave hit. The motor did not go under the water for a long length of time, it just got splashed and dunked once or twice. there was hardly any water under the engine cowl. brought the motor home and sprayed some oil into the cylinders, drained the bowl in the carby, turned it over while it was face down so that the water would come out of the cylinders which it did, and once i was happy that most/all the water was out i wiped the plugs and put them back in, set it all up in a tub and tried to start it and it didn't even fire.. could this just be the spark plugs or is there other things i need to do? thanks in advance!