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 targeted with the cable row is the latissimus dorsi. This muscle starts in the lower back and runs at an angle toward the upper back, where it ends under the shoulder blade. Any time you pull a bar, dumbbell, barbell or some other weight toward your body, you activate this muscle.