Don't Give up !!!! Chances are....
Don't give up man!
I think you can take a systematic approach to figuring out what is going on, as it may be a "compounded" issue, making troubleshooting a little more involved....
The very first post suggested that the rear wheel is locked up while ( presumably) the tranny is in neutral... Still not sure if that was determined, so this is what I would recommend:
1. Remove the drive chain ( and or rear sprocket) - this will ISOLATE this issue to either the read wheel/brakes OR Engine/Tranny. Because it IS possible that the bike was never really in neutral ( unless I missed something).
Next - the issue of why it is not cranking/starting - again, after doing step 1 above, you can try a few things... ( sorry if some of these are repeats...)
2. As suggested by someone, remove all the spark plugs, put bike in Neutral, then see if rotating the crank manually will get you anywhere. At this time, don't try to start it with the starter motor, as it is also possible that your starter motor / system may have issues. It is also possible that some parts in the starting system ( pins, for ex) have come loose, and have 'jammed' things.
3. Assuming that the engine will still not budge - and knowing that now the issue is NOT the rear wheel, and NOT electrical/starter motor related, it is then likely that it is indeed the engine. The likelyhood of both happening at the same time is small... So at this point ( again assuming that Neutral was REALLY Neutral) it would be the engine...