How did you try to dry it out? The rice trick can work, if you haven't tried that? Get yourself some proper (not instant) rice, put your iPhone in a container deep enough to be covered in uncooked rice, fill the container with rice, seal the top, and leave it for at least 4 to 5 days. If there is ay chance of it working again, that is about your best shot. Otherwise, it's as good as dead.