i bought some 26 x 8/10 x 12 quad tires and wheels. The wheels were 110 cm bolt spacing, but the center hole was only 62mm whereas the Daihatsu is 70mm. The pictures shows the jig I made up with 7/16 fine thread bolts. It is important to use tapered wheel nuts so that the jig is centred. I hammered in a threaded insert which just fit the drill bit on the hole saw. The next picture shows the jig on the wheel, and the saw. The other picture shows the wheel after it is cut. With care, they roll straight and true. I seem to not be able to upload the pictures. If you are interested email me and I will send them to you.