I also don't consider whales to be transitional - a fish with lungs. Imagine that. There is nothing that would lead one to believe that the critter in and of itself or compared with anything else is transitional. Ya'll have a theory that tells us these changes take long periods of time to happen and that now, apparently, we can't see it happen - it's invisible and because of what. Well, that's easy. Genetic mutations in recorded history have never produced a useful mutation. Not once. Furthermore, when they have happened they have largely either produced a disease or an extra appendage or feature of a type common in the critter already - not something new. In the case of disease, that ends up crippling or destroying the person or critter - ie the elephant man, people with MS, etc. The odds of abberations creating other than disease are pretty astronomical. This is because our genetic system was designed to prevent such abberations from occuring - not help them along. Thusly the guy with three legs would not produce offspring with three legs. The coding is designed for two. So instead of offspring being produced with an improved third leg, they are produced with two legs. This isn't a matter of natural selection, this is a matter of the laws governing life built into the genetic code.
Like a hacker playing with a data file, Science has tinkered with genetic data to try and determine what parts of dna data represent what; but, they have no idea how the program built in actually functions, save for by observation. And what we have observed is that unless the system becomes damaged, it defends itself. When it can't defend itself, it generates abberations and never has been observed to generate one that was useful. The observeable always comes back and bites ya on the butt.
Whales evolved from land-dwelling mammals. There is actually a very clear evolutionary chain from them, if you bother to do a Google search. Whales are evolving today, too, as the potential speciation amongst Orcas shows. Whales do not seem to be evolving into gill-breathers.
Genetic mutations in recorded history have never produced a useful mutation.
DNA was discovered in the 20th century. Throughout most of recorded history, people did not even know to look for genetic mutations.
When it can't defend itself, it generates abberations and never has been observed to generate one that was useful.
Ah, the "No benefical mutations argument." Paging jennyp.