<div id="divdiv"></div>
<script>
var w = $("#divdiv").width();
var x = Math.floor(w/28);
for(var i=0;i<x;i++){
$("#divdiv").append("<span></span>");
}
$("#divdiv span").css({'width':'25px','margin-left':'3px','border-bottom':'1px solid #000','display':'inline-block'});
</script>
<script>
var w = $("#divdiv").width();
var x = Math.floor(w/28);
for(var i=0;i<x;i++){
$("#divdiv").append("<span></span>");
}
$("#divdiv span").css({'width':'25px','margin-left':'3px','border-bottom':'1px solid #000','display':'inline-block'});
</script>