David, I must say sorry to you.
Why?
Do you remember I borrowed several magazines from you last week?
Yes, I lent you three magazines that day.
But today I only can find two of them. I lost one. I'd pay it for you.
It doesn't matter. They are only some old magazines. You don't need to return them to me if you can't find them.
But I'm really sorry for being so careless. I can buy another new magazine for you.
No, I don't want to hear anything like that. Let's talk about anything else.