My phone won't restart
I have a phone that I dropped in water and it is all dry now. However, when I plug it to my mac and say restore it says error
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Even if drys out the water damage can be irreparable. You should arrange a service or repair
https://support.apple.com/iphone/repair/service
Anything other than Screen or Battery may be a replacement phone and the price is in the article.
If not covered by warranty and you don't have AppleCare+, you may have to pay full replacement cost for severe damage
You can see additional service information within the following article:
Get your iPhone, iPad, or iPod touch ready for service - Apple Support