I picked up my boat from being serviced last week and brought it home. For some unknown reason I didn't unhook the emergency brake cable. Well I pulled off and bent the s hook and pulled the brakes. How do I reset this brake and cable or what do I need to buy. I couldn't really find anything online. It's a 2013 Skeeter tandem axle trailer. Any help would be appreciated.

If you don't want to do it yourself Rockwall Marine can fix it.

I guess the question I need answered is are the brakes locked up? I guess I will need to hook the truck up and see. I can fix it if I knew how but I don't see any type of latch and I don't mind paying someone to fix it if it's something i can't do.

you'll need a new boat

There should be a button/lever on the underside of the tongue of your trailer. Press that and it will release the piston of the master cylinder.
You'll need a new cable. Once you have that, you disconnect the tongue so that you can slide your master cylinder/piston back enough to release the tension on the lever that is connected to the piston. Slide in the new cable, route it were it needs to go and reconnect everything.

I know that's an awful description. But hopefully it at least gives you an idea. You may even be able to do this without disconnecting the tongue. Just got to take a look and see how that lever is attached to the master cylinder piston.
Disclaimer: my terminology on parts may be incorrect. It's just the terms of how I know of them.

I did it last year, easy fix. See that L shaped piece in pics 3 and 4? I believe you can push that up. You may need a screwdriver to help.

I took care of that problem on my Skeeter trailer by cutting the brake lines, cutting the cable and 'S' off, and removing the brake calipers. Brakes on a boat trailer are dumb. Unless you have a gigantic 30+ foot long cruiser, in which case you should hire a company to haul it for you.

I disconnected everything and removed the calipers on mine as soon as the pads were needing to be replaced.

I installed one of these, with duct tape, yep, it's rednecked out now. Looked even cooler at Cassels Boykin a few weeks back on 3 wheels!

I would repair them if I were you. If you ever have someone pull out in front of you on a slick street you will wish you had them.