TRACKING A PHONE!?!??!?!?

Okay so my buddy found a phone in the field while we were walking home, like the battery was still good, so someone recently dropped it or something, he broke and flushed the sim card down MYYY toilet. Anyone see the problem yet? Okay so he deleted everything on the phone and left it at my house, can the police track it? I know police don't spend much time tracking phones but will they track it to my toilet? WTF. Or will it take them to the sewer?