Please move the car onto its side and check underneath as the steering rod has been caught on something. This has in-turn meant the holes in the steering wheel do not line. To attached the steering wheel, please try to lift the steering rod out of the car further. See example image attached. 

When assembling also please have a person push up from the bottom with 1 hand and at the same time push down on the steering wheel with the otherhand. The plastic will flex in the middle and then have a second person put the screw into the hole while the first person still pushes the 2 parts together.