Pretty straightforward…remove old fluid, replace filter, refill.
You’ll have to make a decision on how to extract the old. You have the choice of using the drain and trying to catch it all or just suck it out of the top. Unless the boat is relatively new and you’re in fresh water, the drain plug will probably be hard to remove. So it’s easier to just get an extractor pump and suck it out through the dipstick.
With my Borg Warners I would extract the fluid out of the tranny into a marked container so I would know how much fluid was removed. Makes refilling much quicker. Also, don't necessarily expect the same amount of fluid in two transmissions sitting side by side in identical engines. Bob