I have a question on behalf of my friend( please help)?

No i wouldnt get the police involved yet. This lady obv sounds like she has some problems, but i would have your friend talk to the manager and just tell her the entire story. She should mention that she realizes screaming back wasnt the best way to handle it, but that she is tryin to teach her daughter manners and she doesnt know how she can do that when the women acts like that and says those kind of things in front of her daughter. Little kids stick their tongue out, it happens. Its def best to try and avoid the neighbor, and not have the little girl around her. I hope the situation gets better! Also the old saying "kill them with kindness." So maybe they could try apologizing to the neighbor and being nice, getting her a card or something, then if the lady is still awful and rude go to the manager. It would only help their situation.