With a small knife cut the skin from the vent toward the breast bone,  You many wish to pluck the feathers between the vent and the breastbone before cutting begins.

Make a short slit above the breast toward the chin and pull the windpipe out.  remove the crop (the sack between the breast and chin) and any undigested food that it might contain.

Remove the entrails, including the lungs.  Save the heart gizzard and liver (trim the green gall sack from the liver) in a plastic bag and chill immediately. Wipe the outside of the bird with paper towels and chill as soon as it is possible.