1) Open library window. Always open the library window in order to have a sense of what you have created and where objects are. >Window >Library.

2 ) Go to the library. It is very important to create your wheel in the library, not on the stage.
>Insert >New Symbol. Select Movie Clip and name it wheel.
Click OK.

Now you are in the library. There is a little cross hair in the center about which to create one wheel.

3 ) Create the wheel and tire.
Note. It is important to put a marker on the wheel like the above curved while line at the top of the tire in order to have the effect of the wheel rotating. Also notice that you are in the library and in order to go back to the stage, click on Scene1. Get comfortable toggling back and forth.

4) Rotate the wheel.
a) Select the black arrow and draw a marquee around the entire wheel in order to select it.
b) Select the Free Transform Tool and select the wheel.
c) >Insert >Keyframe. Grab a corner of the wheel and rotate it 90 degrees.

d) Insert two more keyframes and rotate the wheel once around.
You can test it by >Control >Play. Don't select >Control >Test Movie because you are in the library and it won't been seen.

5) Return to the stage. Click on Scene1.