Engine Won't Fire

Hi y'all,

So I am trying to fix my girlfriends bike and I have just recently ventured into the realm of diagnostic and repair, not professionally, but just to keep up with the bikes...

She has a 1970s Honda CL 100. Earlier in this Spring season it was starting up and riding just fine, then one day as she was trying to catch a boat the motorcycle died on her. She tried kick starting the machine and it backfired. I went out to meet her. Tried kickstarting it as well, and sure enough, it made a loud pop... pretty much split my ears right open. She claimed to have seen a spark come out of the muffler as well.

So... since then the bike has been sitting and I drained the fuel lines. I did some research and thought, perhaps it may be the carburetor because who knows when it was last cleaned up. I took it apart cleaned it up with some carb cleaner, one of the smaller jets seemed to be slightly clogged, so I cleared it up and put it all back together in the reverse manner that I took it apart. I tried kicking the bike over a few times, no luck, the battery is on, lights, horn, etc. all function. I must of tried kicking the bike over 100 times over the course of 1 hour. I did start to smell fuel at one point as well, so let it sit and started trying to kick again. When this didn't work, I took it up a hill a few times and rolled down in 1st and 2nd. The engine was cranking as if it wanted to go, but when I tried to pull back on the throttle, nothing happened, so I am guessing no spark...

Anyone have any suggestions on what to do or check, I figured I'd ask for advice before following my somewhat faulty intuition as I am not all too familiar with engine mechanics, but am learning along the way.

Cheers!