Very visually polished! Complete set of sounds is also something really nice to see in a jam game. Something that may incentivize the mechanics is spending the money to upgrade your boat, like speed, or some sort of defense against sharks. I also would suggest clearer visual indicators. Like having another way to show the player which areas are safe/dangerous other than text, such as different colored water, or highlighting the boat, or something of the sort that doesn't force the player to constantly check the top right corner. The audio queue for the shark was a great indicator that I was in danger and also definitely got me engaged! But it might be helpful to have a queue for whenever you're in a danger zone in general, and not just near a shark. The water looks fantastic btw!
Nice work :)