[рони]

kiberkun,

$(function() {
       var trs = $($("tr").get().reverse()), accumulator;
       trs.each(function(i, tr){
       if($("tr").length == 9) return;
       if($("td > div", accumulator).length == 4||!accumulator) accumulator = tr;
       else {$("td", accumulator).prepend($("div", tr)); $(tr).remove()}
    })
  });