My friend said to me, “I am unable to come.” Change into Indirect Speech
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Indirect Speech: My friend told me that he/she was unable to come.
Explanation: When the reporting verb is in the past (said) and the direct speech is in the present indefinite tense (simple present tense), then the indirect (reported) speech will change into the past indefinite tense.
Present Indefinite Tense > Past Indefinite Tense.