$/="\n\n";

open(F, "jk.txt") || die "Err: $?";

my ($i, $j, $jokes)=(1,1,"");

my $tm=time();



while(<F>) {
 s/\n/<br>/g;
 s/^<br>//;
 $jokes.="$_\n";
 if($i++>9) {
   $i=1;
    my $fn=sprintf("jk_%2s.inc",$j);
    $fn =~ s/ /0/g;
    open(F2, ">$fn");
     print F2 "<b>Выпуск #",$j,"</b><br>\n$jokes";
    close F2;
   $jokes="";
   $j++;
 }
}

close F;