Restoring Prime to New Condition

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http://androidforums.com – I am selling my two Asus Transformer Primes and would like to know the best way to restore them back to 'Like New' condition. I have unlocked, rooted, and flashed several different ROMs on each of them (one of them currently has Virtuoso and the other is running CM9). I know I cannot 're-lock' the bootloader but other than that, what is the best way to restore everything? I have ViperMod to unroot them but I cannot seem to locate a a stock ICS ROM. Even better would be the last stock Gingerbread ROM so that I can flash to that and then OTA to the newest ICS update. Anything else I need t (General)