the earliest close match appeared in a speech by Reverend C. R. Durrant in 1924. But QI believes that the saying evolved over time, and it was not coined by an identifiable individual. Walter Winchell included the saying in his column in 1933, and he can be credited with popularizing the saying.
https://quoteinvestigator.com/2019/05/07/friend-walk/
Walter Winchell was a syndicated American newspaper gossip columnist and radio news commentator. Originally a vaudeville performer, Winchell began his newspaper career as a Broadway reporter, critic and columnist for New York tabloids.
Birthplace:
New York City, U.S.
Born:
04/07/97
Died:
02/20/72 (age 74 years)