let us follow the water flow. It starts out with kinetic and potential energy of some magnitude at a compressed liquid state P, T. As the water splashes onto the car it looses its kinetic energy (it turns in to internal energy so T goes up by a very small amount). As it drops to the ground it then looses all the potential energy which goes into internal energy. Both of theses processes are irreversible so s goes up.
If the water has a temperature different from the ambient then there will also be some heat transfer to or from the water which will affect both T and s.
