I'm not going to apologize after I accidentally spilled pop on his 800$ gaming laptop.
You're really not going to apologize for ruining something so expensive?
Well not after he flipped out and yelled at me after I did it. It was an accident!
You are in the wrong here and you need to apologize asap. Anyone would be mad even if it was an accident. Pretty sure if you don't apologize the odds that the friendship will being over is pretty high.
I don't have time to fix the laptop.
Well the first step is just apologizing for breaking the laptop. Even if it's an accident, you still should apologize for it. Whether or not you can fix the laptop doesn't change that you damaged it, even though it was an accident.