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.
Latissimus Dorsi. The main muscle mover in the lat pulldown is the latissimus dorsi, or lats. They are located on the sides of your middle-to lower-back. You probably recognize the lats on bodybuilders because the muscle looks like wings that extend from underneath the shoulder to the lower back.rms. The three muscles that make up your biceps -- the biceps brachii, the brachialis and the brachioradialis -- are also used during the lat pulldown. When the bicep group contracts and shortens, your arm flexes. This flexion occurs when you pull down the lat bar and decrease the angle at your elbow.