1 Income statement - This statement measures how well a company is performing financially during a specific time period. 2  Statement of retained earnings - This statement shows the effect of any profit or loss on the retained earnings of a company for a specific time period.
Chin-ups, like most pull-ups, target the latissimus dorsi muscle of the back as a shoulder extensor, scapular downward rotator and scapular depressor, in bringing the spine to the humerus. This is assisted by elbow flexors (brachialis, brachioradialis, biceps brachii) which bring the humerus to the forearm.
The main movers during the dumbbell pullover are the chest and back. Your latissimus dorsi, the largest muscles of your back, initiate the pulling movement when the dumbbell is at its lowest point. Your chest muscles take over at the end of the movement, as your arms become perpendicular to the floor.