Since it stated split it into two tables, I made boats and captains
Boats: BoatID, BoatName, BoatLocation, BoatRate
Captains: FirstName, LastName, Mobile, BoatID, Pay
I drew a line from BoatID to BoatID and labeled the one at captains an infinite sign and 1 next to the boat line. 1 to many relationship, I hope I did it right :/
I don't think you needed to put the relationships, I didn't at least, with 2NF and the question, I assumed you needed to make 2 tables.
I did Captains: Firstname, Lastname, Mobile
Boats: BoatID, BoatName, Boat Location, BoatRate, Hours, Total
Although the rate, hours and total should be in a 3rd order table, that isn't one of the requirements of 2NF, it's a requirement of 3NF, and from there you create relationships.