I was able to get a little more done to the boat today after work.
When I made the seat bases for the rear, I was wanting to make them taller to accommodate a ballast bag. I raised the seat bases from the stock 6.5" in height to 10.5". This meant I was going to be too high with the seat backs to fit in the original locations. So to remedy this issue, I removed 4" from the bottom of the seat backs. This actually turned out to be a great thing since the bottom of my seat backs were rotten about 2" up from the bottom.
Here is the result....Now keep in mind, I still need to cover the wood in vinyl.