I just did this job last week, but I didn't flush mine, just drained the fluid. The drain plugs (on my 1845C) were easy to access after locking the lift arms all the way up and removing the floor plate. One plug on top (fill) and one on bottom (drain), that use a 3/8" square drive (extension) to remove, similar to the kind of plug you might find on a truck differential. Mine calls for 1 pint gear lube per side ...or half a bottle for both. The most time consuming part of the job for me was cleaning all the rocks, sand, stick and other debris off the belly pan ahead of time. If you remove the seat panel you can also lube up all the steering joints at that time.
It's also a good time to drain and replace the drive chain fluid and grease up joints that are sometimes overlooked, like the U-joints and wheel bearing zerks. Not sure on the "B" versions, but on the "C" version there is a hidden zerk on each axle ...often blocked from view by the rim/tires that, when not greased enough, leads to expensive wheel bearing failure, and the zerk on the side between the front and rear wheels that you can see.