Step 1 Create a new flash document. Select Modify > Document (shortcut key: Ctrl+J ). Set the width of your document to 499 pixels and the height to 312 pixels. Select white as background color and set your Flash movie's frame rate to 33 fps. Then, click ok.

Step 2
Rename „Layer 1” to „car”. Double click on Layer 1 and type new word.
Step 3
Now select first frame of „car” layer and import your picture to stage. File-> Import->Import to stage.(Ctrl+R) and put it to work stage and need looks something like picture bellow.

Remeber picture size is like your document size. Its your choise how wide and height you create it.
Step 4
Now click on frame 25 and press F6 key. While you are on frame 25 click on image on stage and delite it. Looks like this.

Frame 25 is white because you just delete picture.
Step 5
After that when you still are on frame 25 import second picture and put it to stage like you do it in step 3.
Step 6
Now click on frame 60 and repeat step 4 and step 5. In this tutorial i use four images so i need do the same on frame 95 and 130. Every next step after 1st image is 35 frames. No mather how many pictures you use.
Step 7
When you delete picture on frame 130(this is your last picture). While you are on it import again your first picture then click on frame 140 and press F6 key.We need this picture again for picture rotation. How you can see for first picture we have only 25 frames and we need more 10 and we get it end of layer.

Step 8
After that create new layer above car layer and name it „white rectangle”.
Step 9
Click on frame 15 of layer „white rectangle” and press F6 key.
Step 10
Then take Rectangle Tool (R) And draw rectangle like picture bellow.

Remember you need draw rectangle bigger than your image.
Step 11
Next click on frame 25 and press again F6 key. And while you are still on frame 25 move rectangle over the image.

Step 12
Now click on frame 35 and press F6 key then while you are on frame 35 move rectangle in taht position how it was in step 10.
Step 13
Then we need right click enywhere in gray area between frame 15 and 25 and create motion tween. Do the same between 25 and 35.

Step 14
Next click on frame 50 and press agaiin F6 key. And on frame 50 repeat all from step 10. You just now don’t need draw new rectangle you can use previous. Repeat all thees stpes whe nyou are on last frame and end of frames need lok like this.

Step 15
Last what we need to do is create a great rotation effect. So just click between frames 25 and 35 and go to the Properties panel(Ctrl+F3) and set the following setups.

Do the same between frame 60 and 70, frame 95 and 105, 130 and 140.
Done!
Test your movie and enjoy!