Here is the car I choosed to remake:
Start with selecting the tires and some of the car, look at the image below:
Press CTRL+C and then CTRL+V, you should now have the tires in a seperate layer.
Click on the layer with the car in. Select everything behind the front seats of the car and press CTRL+T. Click and drag on the right side of the box that appared to make the rear end smaller. When you think it is small enought, doubleclick on the box to accept the new settings. This is how it looks when you resize the box:
You should now do the same thing with the frond as you did with the end of the car. Make a selection of the front of the car, press CTRL+T, drag and doubbleclick. It should look like this image:
Click on the tire-layer, make a selection of a layer and press CTRL+T. You should now try to make that tire fit in to the car. You can click and drag the tire to move it. You can also click outside the box and rotate it. But whatever you do, do not change the size of the tire. When you're done, doubleclick in the box to accept. It should look something like this:
Do the same thing with the rear tire as you did with the front tire.
You should now have an image that looks like this:
There's a little difference between the background on the original car image and the white background. Click on the Ereaser tool, select a big and soft brush and try to merge the car background into the white background.
I added the original and the new car into the same image, here's my result:
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