Oh, that's a lot of work.
There are two possible ways for spinning wheels.
The easy one for Workaholics :
Make a Animationsequqnz for every Spinning frame.
The good one for Brainworker:
Put each Wheel on a vertex of the Car. Each Wheel has got an Action that proof the Settings of the Car, like Speed, rotate, etc.. The Action must give the Wheel the correct position. Thats all