Separate Artwork into Layers and Fill the Background

We have 13 pages of images that need the objects separated into different layers, and the background will have to be filled in. I am enclosing a sample of one of the images (low resolution), at the start of the project we will provide access to the full size images in TIF format. In the first sample we would need all the fish separated into layers the bubbles and some of the leaves. The second sample is much simple we just need the sea otters (the ones in the middle) in a different layer, the moon in a layer, and on this image we of course would need the water filled in where the sea otters are. Each image should be created into a layered photoshop file and the layers should be named according to the object, for example: fish1, fish2, background etc. I am looking for someone that can keep working with us on a long term basis. We need someone who is very artistic and can do a great job. Send me sample of your work.