I'll pay for my friend (分 (bun) = portion/share. 'My friend's portion too I will pay'.)
私の分は友達が払います
My friend will pay for me
他に何かお手伝いできますか
Can I help you with anything else? (他に = besides. お手伝い = humble 'help'.)
これ、美味しい!
This is delicious (美味しい = 美 (beautiful) + 味 (taste) — 'beautiful taste'.)
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