87 Volvo Penta AQ271a won't turn over

[udm328is]

Ok, started with clicking starter, then I checked everything as suggested, wires battery, etc. I have had the boat for two years now and it has sat, I believe the person I got it from has not used it since 97 and it was winterized. I have cleaned all wire ends, replaced the starter, brand new battery. When I first tried to start just clicked, I kept trying and slowly but surely it would turn a little faster but won't start and not sure if it is turning fast enough to start. There then was a little smoke coming from I think near the starter and the wires bacame VERY hot. Anyone with any ideas as to what steps I should take next would greatly be appreciated, I am dying to get this boat running!

Thanks, Eric