So me and my friend has noticed for the past 3 day she has not been eating look on the fourth day she just lays down her eyes rolling to the back of her head we have tried calling to her but she won't respond I told my friend to lets move her but he's to afraid to so if anyone knows what's going on please help

Go to an emergency animal hospital immediately. There is no reason to delay, there are 24 hour hospitals, find one asap. Best of luck.

Dogs can't go without eating and drinking. She needs to be seen by a vet NOW!! Or be humanely put out of her misery (if she lasts long enough to get to a vet).

Whichever the decision, to treat or to euthanize, you need to get your friend to pull himself together long enough to get her to the vet. This is the only way to help her at this point.
She should not be left to lie there and suffer, that is cruel.

The dog is suffering - and you know it - while you plan what to do next.

Take the dog to a Vet. If your friend can't afford a Vet, call the local humane society.