Select now the
Pen Tool (P) to draw a line along the car's body, as you may see below:

Choose again the Smudge Tool (R) to blur out the line to give the effect of the smoke as it is represented below:

Find on this layer the Blending Options>Outer Glow by making a mouse click on the layer we work with on the layers' panel, setting the next indicated parameters:

Pass on the next parameters:

We need to get a stream of flame:

On the next three new layers we need to paint the next demonstrated lines:

Blur them out as to get some real flame's tongues:

Follow the next Blending Options parameters:


These parameters must be applied for the two layers demonstrated next picture:

Finished!