Per tractordata.com your L35 has the D1703 engine. Specific instructions for aligning the 1TC mark for valve adjustment on your D1703 engine are included on the attached page from my Kubota shop manual.
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Thanks. Now if I can figure out where the flywheel inspection port is I'll be all set. I have a shop manual but it assumes way too much instead of putting in a simple graphic. It reads like the engine is sitting on a stand instead of in the tractor.