Your subconscious has more than enough to do with trying to create a better scenario for you, never mind the whale :-)

Thank you for sharing your dream, TealOrca (gee, can we tell you like whales from your nick? :-) That it was about a former time, location and friend from that time, and was not very related to your current life leads me to think it may have been about the period of time when you and your friend use to go to that beach.

When did you start enjoying whales? When you were that child? We are everyone in our dream and often another person "like" us (friend, sister) represents a different part/aspect of ourselves; that you had two animals in this dream and you had "noted" the dead whale in actuality the day before (which reminded you of something and so your subconscious grabbed and used it) and you, yourself seem to identify with the whale, since you try to identify what kind it is and already identify yourself with whales as evident from your signature, I would look at the "other" friend=white great dane that only shows up after "you"/the whale disappears.

At the time the great dane shows up; you are no longer with just your friend, you are with the crowd but, presumably the great dane jumps over your head ("over your head" = something you don't understand? in too deep?) not over the whole crowd's heads. You love dogs "too" which is why the other animal/your friend is paired with a dog (to your whale part).

Whales are pretty big, somewhat cumbersome (at least look that way) animals. They are not all that agile (unlike, say, dolphins?) but the great dane leaped over your head; I would look at maybe you feeling weighed down about something but needing to or able or needing to be more spritely? Maybe you are depressed and worried it will not get better but the white (can symbolize "new beginnings"; by the way, did you know teal can represent healing? http://www.dreammoods.com/dreamthemes/colors.htm ) great dane is showing your spirit/subconscious/you otherwise?

But I'd look at all that, the "movement" in the dream from being one of a crowd to being "unique" and transforming to the leaping white great dane? That sort of stuff?