Keep going around until it looks like Fig.08. Then you can turn Snaps Toggle off.
If you want, you can now add a symmetry modifier. Next it is on to the tips; ring-select the inner circle and Shift+drag it to extrude it (Fig.09).
In the left hand viewport give the tip some vertical cuts and then rotate the last loop to your desired angle. You might have to scale it once you have finished to ensure that it stays the same size (Fig.10).
Shift+drag your edge loops to any desired height. And give some cuts to keep the meshflow decent (Fig.11).
Next we will do a little bit of work using the muffler so select the outer loop of the muffler, making sure not to select the middle edges, and shift and drag to set it somewhere (note my "Y" position - yours does not need to be the same as mine but you will need to know what the coordinates are) (Fig.12).
Create another circle using the splines and set it at the same location of that last edge loop you created. In my case it is 225. Make sure it has the same amount of edges as your muffler as we are going to be using the Snap function again, like we did earlier. Select the muffler edge loop and using the Scale function, shift-drag to extrude the edge (Fig.13).
Activate the Snaps Toggle again and snap all the vertexes to the circle spline, as shown in Fig.14.
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