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.
Jim Brown June 26, 2009. The pectoralis (pec) muscles are large, highly visible muscles located on each side of the chest. Their primary job is help the shoulders and arms move and lift. When you perform a push-up or chest fly, you are activating the pecs. Because they are among the strongest muscles in the body, they are less likely to be strained (pulled), but it can happen. Dave Cruz. Grade 1 strains involve a few torn muscle or tendon fibers.