The initial kinetic energy of the boat and its rider is
[tex]K_i = \frac{1}{2} mv_i^2 = \frac{1}{2}(900 kg)(1.4 m/s)^2=882 J [/tex]
After Sam stops it, the final kinetic energy of the boat+rider is
[tex]K_f = 0 J[/tex]
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:
[tex]W=K_f-K_i =0-882 J=-882 J[/tex]
where the negative sign is due to the fact that the force Sam is applying goes against the direction of motion of the boat.