Towing Issues: towing a 97 4runner on car dolly, car dolly, rear wheels

Question
Can we tow our automatic '97 4X4 4runner on our car dolly with the rear wheels on the dolly, transmission in park and transfer case in neutral?  If so, does the steering wheel have to be locked?

Answer
I tend not to answer questions like this, as its real hard to answer them effectually...

But rear up, and as long as it is not in 4 wheel drive (if you have locking hubs make sure they are in free), and secure the steering wheel (do not trust the key lock assembly) via straps or rope you should be good...

But then again there are issues which I can not see as I am not there and would really hate to be held for providing answers and methods to do this should anything go wrong. And believe me there are a lot of things that can go wrong...
Even with all the best methods and prevention, things can go wrong inside the transmission or axles which cause lots of problems...

If you can check with U-Haul they have done lots of research on towing vehicles and I think they even have a reference guide on how to do it...