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.
Execution of a push-up also requires the short head of your biceps brachii and erector spinae muscles. These muscles are found in the front of your upper arm and along your spine, respectively. During a push-up, your biceps are a dynamic stabilizer, while your erector spinae is an antagonist stabilizer.