JSFiddle - React, Tailwind, and code Playground

HTML

<div class="panel" id="panel1">panel1</div>
<div class="content" id="panel1C">content1<span id="panel1Close">X</span></div>

<div class="panel" id="panel2">panel2</div>
<div class="content" id="panel2C">content2<span id="panel2Close">X</span></div>

<div class="panel" id="panel3">panel3</div>
<div class="content" id="panel3C">content3<span id="panel3Close">X</span></div>

CSS

.panel, span {cursor:pointer; }
.panel { background-color:Black; color:white; height:40px; border-bottom: 1px solid #cdcccc; }
span { background-color:red; color:white; }
.content { background-color:#ccc; height:40px; }

JavaScript

$('.content').slideUp(100);
$('.content').eq(1).slideDown(600);
//for collapsing second part of an accordion

$('.panel').click(function() {//open
   var takeID = $(this).attr('id');//takes id from clicked ele
   $('#'+takeID+'C').slideDown(600);//show's clicked ele's id macthed div
});
$('span').click(function() {//close
   var takeID = $(this).attr('id').replace('Close','');//strip close from id
   $('#'+takeID+'C').slideUp(600);//hide clicked close button's panel
});