Visit china and macau

According to what you said, you need to apply for three visas to mainland PRC, Macau and HK.
As for Macau and HK visas, you need to prepare those documents including copy of your passport, the application form affixed with a passport-style photo, hotel reservation, transportation arrangement, proof of your financial support, and your travel itinerary. And your friend needs to provide an invitation letter and her work permit in Macau.
After, provide two applications and ask your friend to submit one application to the Macau immigration department to apply for Macau visa. And you can submit another application to the embassy of PRC to apply for HK visa.

As for mainland PRC visa, you need to prepare your passport and copy of its data page, the application form, a passport-style photo, a letter from a local travel agency, an invitation letter from Chinese Tourist Bureau, your travel itinerary, and recent 3-month bank statement. After, submit your application to the embassy of PRC to apply for the tourist L type.

As for your friend, she is required to obtain Exit-entry Permit for Travelling to and from Hong Kong and Macao (EEP) and an “endorsement for individual visit”, and then she can travel to HK.