7. Accompany them on a short trip
If they ask you to accompany them on a short trip, then say yes. In fact suggest one. During the journey, discuss with them why things are not that bad as they are thinking them to be.
8. Encourage them to take up a long-lost hobby
If your friend is a photographer, then encourage them to pick up the camera and go out clicking. A hobby can help them to see that there are things beyond a job that would make them happy.
9. Keep passing on some freelance work
You can also suggest them to take up some freelance projects, which would give them an opportunity to make some quick bucks.