Kelvin, Horizontal bars and no sloped sides on the cowl, like the A and B.Clamped rear wheels on long axles, could easily take dual rears. Gear shift goes straight down into the top of the tranny. Brake drums are ahead of axles on the outside of the frame case and inside covers. Rear PTO cover is a half cylinder not a rounded wedge shape. I have seen three types of 2 wheel fronts, one is fixed width and narrower, the second is wide and appears adjustable, and mine which is very narrow and the two wheels are angled inward at the bottom in a vee. The wheel centers are bolted, or riveted to the rim. I don't know which. They are steel and slightly curved with the offset at the edge of the rim. The battery is behind the hydraulic reservoir and under the fuel tank. No decals on the tank, just on the cowl with an additional circular decal to the right of the long one. I can see a bit of the Minn Mo on the long decal on one side but nothing in the circle is legible. Multi-position light and ignition switch with push button start. Gauge cluster has ammeter above temp on left lower with pressure to the right of it. From all of what you said I think it is a ZAU but the 0 031 627 frame number gives me no clue to assembly date. It is possible I mis-read the engine number as 161xx when it shold be 181xx. If so then the engine number comes out 1952.
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