Short Answer 
The riddle “What has wheels and flies?” can be deciphered by recognizing that “flies” refers to insects associated with waste. A garbage truck fits this description perfectly as it has wheels for transportation and is commonly surrounded by flies due to the waste it collects.
Step 1: Understand the Riddle’s Components
To solve the riddle, break down the phrase “What has wheels and flies.” The term wheels clearly indicates something that moves, while flies should be interpreted not as flying objects but as the insects often associated with waste.
Step 2: Identify Possible Answers
Consider items that have both wheels for transportation and are typically found in situations involving flies. Possible candidates might include:
- Vehicles that transport food or waste
- Farming equipment in areas with compost or waste
- Delivery trucks that might have food refuse
Step 3: Conclude with the Most Fitting Answer
Among the possibilities, a garbage truck stands out as the most fitting answer. It has wheels for movement and is often surrounded by flies due to the waste it carries. This clever play on words highlights the connection between transportation and waste management.