IMO, you should also include other evidence, such as:
Study ties:
Proofs of your immigration status in the US + proofs of enrollment + tuition fee receipts + letter from your college that you're a bona fide student and the date when your next semester commences + student ID proof, etc
Other ties:
Proofs of rent contract in the US, car, 2-3 months' credit card statements (if the dues are low), etc
Financials:
Any last-minute, large bank transfers must be explained with proofs of the source
Ties to your home country:
Property ownership documents in your name + current indicative market rate valuation (self or by a property valuer) + property tax receipts + if it's rented then rent agreement and 2-3 months' rent receipts + excerpts/pages from property portals or realty reports to back the indicative market rates cited by you/the property assessor
Business accounts (in your name):
Business registration documents + 6 months business bank statements + evidence if it is actively trading + an explanation if you are able to access these funds in the US
Travel History (if it's not part of the document checklist):
In a tabular format, visa details + entry/exit dates for each visit + purpose of visit + colour scan the Schengen/UK visas (if they are valid then highlight this fact)
Purpose of visit:
Do prepare a detailed day-by-day itinerary like a typical tourist with detailed expense estimates (hotels, entry fees, meals, local travel, shopping, etc)..... and prove you have the funds to pay for this itinerary + airfare
Also, include provisional bookings for hotels and flights. Do not buy tickets until you are approved.
Include a reason why your must return to the US by XX date with evidence
And, do prepare a cover letter:
Visa refusal details + Applicant details + Refusal reason and how you have addressed it (state the new evidence) + Purpose of your visit (broad details, cross refer the detailed day-by-day itinerary) + Available funds for your visit + Strong ties to the US + Strong ties to your home country + Travel History (cross refer the travel history explanation) + Why you must return to the US by XX date
Your friend can also provide an invitation letter + copies of immigration status and passport. His/her financial documents are not mandatory