Panel 1: Elly replies to Anne's inquiry about why she doesn't feel happy by saying that it's not her business but she knows the name of a good counsellor and offers up her number.
Panel 2: She then says that even if Steve won't go, Anne can still go by herself. Anne says "Okay" in a muted tone of voice.
Panel 3: Elly quotes something this woman said about it's surprising how much one can learn by listening. Anne sets up the punchline by saying "I know."
Panel 4: She reminds us that this is the part of the sitcom where the jerk main character becomes suddenly wonderful when she praises her for being the sort of friend who listens.
Summary: The problem is that Elly isn't really her friend and kind of sucks at listening and lies about why she ditched her in order to make herself feel better about being a repellent snob with entitlement issues.