How I Comfort Heartbroken Friends #1

Friend from overseas randomly called to tell me that he's feeling sad from a recent breakup:

Friend: I'm sorry for bothering you. I'm just really sad right now.
Me: No, it's okay. (In my mind: Uhm, how do you do this again?)
F: I'm just depressed.
M: I can't say, "okay lang yan," because it's not okay.
F: Yeah, I know.
M: If you're here, I'd go drinking with you right now. Do you know what time is it here? (It was past 11pm.)

I don't have any idea on how to comfort/entertain heartbroken friends, aside from telling them to just drink.