On frame 1 create the body of a car with a paint brush.
Next, we will put the car into a movie clip, and add in moving wheels and exhaust.
Click on frame 1 which will highlight the car you just created.
Click Modify/Convert to Symbol and select Movie Clip and name "Moving Car".
With the black selection arrow tool, click on the car, and you will now be in the movie.
In the movie, name Layer 1 "Car Body", also create "Front Wheel", "Rear Wheel", and "Exhaust"
Click on frame 1 on "Front Wheel" layer and draw a black circle.
We want this wheel to turn so we will turn it into a movie clip as well.
Select the black circle so that it is highlighted, and go to Modify/Convert to Symbol
Select "Movie Clip" and name it "Moving Wheel"
Double click in the wheel to get into the Moving Wheel movie clip - you now are in the moving wheel movie inside of the moving car movie clip
Click in the background to un-highlight the wheel and draw in some white spokes with the pencil tool.
Select on frame 1 to highlight wheel. Next, convert it to a symbol so it can be rotated - title it "wheel".
Go to frame 10 and insert a keyframe, then give it a clockwise motion tween. Hit CTRL + Enter to make sure the wheel turns.
Go back to the Moving Car video clip and move the wheel to the appropriate place. You may have to resize it.
Click on the other "Wheel" frame and go to your library and pull out the moving wheel on to the car.
Partially rotate this wheel so it is not exactly in sync with the other wheel when it is rotating.
Click on frame 1 of "Exhaust" and, using the paint brush, put a dot of gray directly behind the car.
Turn this dot of gray into a movie clip and call it "Exhaust"
Double click on it to edit it in the Exhaust Movie Clip.
Using frame by frame animation, every 2 frames, add a little more exhaust. Do this for 4 total frames.
Going all the way back to Scene 1, move the car from off the screen to off the other side of the screen, using a motion tween.