The initial kinetic energy of the boat and its rider is
After Sam stops it, the final kinetic energy of the boat+rider is
because its final velocity is zero.
For the law of conservation of energy, the work done by Sam is the variation of kinetic energy of the system:
where the negative sign is due to the fact that the force Sam is applying goes against the direction of motion of the boat.
The work done by a rotating object can be calculated by the formula Work = Torque * angle.
This is analog to the work done by the linear motion where torque is analog to force and angle is analog to distance. This is Work = Force * distance.
An example will help you. Say that you want to calculate the work made by an engine that rotates a propeller with a torque of 1000 Newton*meter over 50 revolution.
The formula is Work = torque * angle.
Torque = 1000 N*m
Angle = [50 revolutions] * [2π radians/revolution] = 100π radians
=> Work = [1000 N*m] * [100π radians] = 100000π Joules ≈ 314159 Joules of work.
So you can use the equation force = mass x acceleration to do 2 x 5 to get 10 N