You should avoid driving through deep puddles or flowing water, but if you cannot, which of these following should you do?

Avoid driving through deep puddles or flowing water if possible. If not, you should:
Slow down and place transmission in a low gear.
Gently put on the brakes. This presses linings against brake drums or discs and keeps mud, silt, sand, and water from getting in.
Increase engine rpm and cross the water while keeping light pressure on the brakes. [Commercial Driver License Manual]