for the top one i copied and pasted the body of the car and the scenery above it around the wheels, straight down
THe second I used the free transform tool and rotated around the wheels in turn. the angle it was out by at the end was around 3-4 degrees biased towards the front. to make it even
By looking at your pic again... you should colour in the gap in the rear bumper by copying the colour from the wheel arch and painting in the gap (use the lasso tool), also, before flattening the image, colour burn around the sill to make shadow under the car...