How many changes and how much time would be needed for each change in a land animal to a whale?
I don't think such a question can be answered as it is too dependend upon circumstances. Try asking a molecular biologist if you really wish to have a detailed answer on this one. But an educated guess says that you are not really interested. You're just fishing for ammunition to make ignorant statements.
However, you might be surprised how little it takes sometimes to see big changes.
For example, in lab conditions it has been shown that a SINGLE mutation resulted in a mouse that had a brain twice as big as its peers.
It all depends on what parts are being modified and what its effect is.
DNA is very complex. It would be easy if a single gene was responsible for a single trait, but that's not the case. Most of the time, collections of genes result in specific things and these collections also overlap.
It's exactly the kind of chaotic mess we expect from a process like evolution btw.
I mean all changes that would be needed to make this animal be able to swim, breath in the water, grow in tremendous size, change physical features, etc.
Yes, it's probably a lot.
Then again, potentially milions of individuals every generation during millions of years. That makes up for a LOT of mutations.
Off course, if you insist on the unreasonable (not to say completely crazy ridiculous) notion that the earth is only 6000 years old...
And what kind of factors would cause this animal to turn into a whale?
It's called selective pressures in an ever-changing environment. Off course, such a concept is completely foreign to you if you never bothered to take an intellectually honest look at evolutionary biology.
And why is this not happening in any observed animals today? Animals living near water who changed to water animals?
Evolution happens every new generation. Some reproduce and spread their genes and some don't, while every newborn has their own share of genetic changes.
As for land animals moving to the sea... Hippo's seem like a good candidate in the process of exactly that. Does this mean that they will definatly end up like whales? No. Because we don't know what the future will bring for them. It will all depend on how their habitat changes through the ages and if they even survive these changes and if they do, if it means becoming even more dependend on water or less.
Off course, we don't live to observe millions of years. Perhaps think it through next time before asking questions that have, no doubt, been pointed out to you on MANY occasions that they are rooted in ignorance.