
press control+i invent this image

selcet

invese selcet Shift+ctrl I
and
fill black
invese selcet Shift+ctrl I

filter>sharpen>unshrp mask.

ctrol+d
filter>Distort>polar coordinates.

image>rorate convas>9o cw
filter>stlize>wind.
ctrol+f
image>rorate convas>9o ccw
filter>Distort>polar coordinates(rectangular polar)
color balance ctrol+b

final resalt