Don't let the personal relationships get in the way of what's best for you. I know it's easier said than done. I would accept the first offer and worry about backing out if it even comes up. I would tell them it's about a more lucrative offer you cant refuse that just came through. Good hiring people generally understand when it comes to money. If they don't, you probably don't want to be there anyway.
Who knows, maybe the offering company wants you bad enough to throw more money at you. It wouldn't be the first time.
This.