Here is our victim.
Use the polygon lasso tool and select around the areas that I have maked in red.
Choose edit copy. Then edit paste. This will create a new layer of the selection we just made.

Now simply just drag the new layer down. You should be able to see the lowering take place right before your eyes. Try not to get too low or it will look quite gay.

Now just use the rectangle marquee tool and select all of the image except for the area at the top that now looks like it is a duplicate of what is below.

Just click on image , crop and presto. Done.
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