Working on a briggs 14.5 hp engine 287707. No spark condition. Replaced ignition coil and spark plug. I also cleaned the flywheel surface. What else could be causing this to still show no spark?

You'll probably find that the small wire to the bottom of the coil is grounded out and killing the spark. It could be pinched somewhere. Behind the starter is a common place. Or, the ignition switch or a safety switch is grounding it. If you are careful you can remove the small black wire on the coil and try to start it. Just know ahead of time that you can''t shut if off with the key after that. If it starts you will have to unplug the wire on the bottom of the carburetor or starve it for gas until it dies.