If I receeived dividend revenue of $51.45 in 2007, and the market value on December 31, 2007 was $32.28, current market value is $42.95, how many shares do own?

51.45/32.28 would be your 2007 share allocation.

There is no way to answer that without knowing the Dividend rate for 2007. Dividend Rates can change quarterly. Once you know your didivdend rate, you can calculate the number of shares.