$( "#accordion .panel" ).each(function( index ) {
if($(this).attr("id") !== undefined ){
var id = $(this).attr("id");
var _link = $('#accordion #'+ id + ' a:first');
//_link.css('color', 'red');
//prepare the link
_link.wrap('');
_link.addClass('collapsed');
_link.attr('data-toggle', 'collapse');
_link.attr('data-parent', '#accordion');
_link.attr('href', '#'+ id + "1");
var subA = $('#accordion #'+ id + ' ul:first a');
subA.unwrap();
subA.wrap('');
var subULs = $('#accordion #'+ id + ' ul');
subULs.wrap('');
subULs.wrap('');
}
$('#accordion ul li .panel').unwrap();
});