back seat
Unfortunately, I don't have a great photo of the back seat. Take a look at the one I've attached and you can get an idea of how it works. I made a sketch of the back portion of the dinghy as if you were looking down into the boat. You can see that I basically cut off the left and right portions of the seat and glued them into place which creates the open space for the wooden seat. It is not attached or hinged in any way but that would be very easy to do. Mine fits pretty tight so I'm not too worried about losing it if the ride becomes a bit rough.
A couple more things you may want to consider, after towing the dinghy the first time in good wind, I found the boat filling with water through the centerboard trunk. Each time the boat hit a big wave, water would rush up the trunk and fill her up. I couldn't see this happening because it usually happened while she was climbing up the wave so her interior was angled away from me. Gradually, I realized she was acting sluggish back there and sitting lower in the water so we stopped to find her with 20 or 30 gallons of water inside. I ended up stuffing a rag in place just to keep the water out until I could make a proper plug (See the sketch).
I added dual oarlocks so I can row facing forward from the back seat (see photo). I like this because (A) I can see where I'm going, and (B) whe there's just two people on board, one can sit in the front and on in back so the boat balances much better.
Lastly, the skeg was getting pretty beat up from dragging her up on the beach so I found an aluminum "U" channel that fit perfectly over the skeg. I cut it to fit and used up some extra Boat Life underwater caulk I had laying around to glue it in place.
Hope this helps!