Images and animations for a simple game

We are working on a browser-based game and we need a few images and
animations for it.

1. background
2. targets
3. impact

1. The theme are ships in the ocean, so the background is water. It's
up to you to make it look good, but it is still just a background,
don't make it too distracting.

Edit: We need an area of 450x300px that is water surface. Within this
area the player can place the ship(s) anywhere. The max background
width should be 650px. Max height: 450px, I hope that is enough space
for other aspects (sky, land, etc)

2. The targets are ships. We need 3 different sized ships, in PNG with
transparent background. They should be 3D(-ish). For the qualifying
round there is only one ship needed, but more are appreciated and
should help us judge your work.

Size1: Max size: 85x85 (It can be smaller and don't have be be a
square.)
Active pixels 4000-4300 (The number of pixels that makes up the ship,
not counting the transparent parts of the image.)

Size2: Max size: 140x140
Active pixels: 13000 - 14000

Size3: Max size: 200 x 200
Active pixels: 26500 - 27500

If you are using shadows on the water, they should not be counted as
active pixels.

The image size shouldn't be any bigger than the size of the ship. So
if the ships total width is 139px, the image width should be also
139px.

We will also need a black-and white gif of the targets, where the
active pixels are black and others white, but only the contest winner
needs to do this.

3. When the player shoots it will be either a hit or a miss. So we
need two different impact animations. Size should be between
10x10px-15x15px, not too slow and not too fast, non-repeating. They
should be 3D(-ish).

Hit: The impact point is the ship, there should be a detonation.
Miss: The impact point is the water. You can make it only a splash,
ripple, or something else.

In both cases after the impact there needs to be an X at the impact
point. Different image or at least different color for hit or miss.

The impact image needs to be square and the sides be an odd number of
pixels.

This is a first of a series of games we are making so very good
entries may result in future work.

Edit: The contest has been extended by 3 days.