Dear ............. (numele prietenului),
I'm writing to tell you that your phone has accidentaly been dropped on the floor. Unfortunatly it has broken. I'm terribly sorry.
Actually it was my sister's fault. She took it from my desk in order to hide it and to make me play with her. I did not spot her at that moment. Anyways, she did not see a toy that was on the floor and fell down, the phone in her hands.
I will pay the phone, but please just don't get very mad at me.
With regret,................... (numele tau+ semnatura)
Sper ca te am ajutat.