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 triceps, deltoids, and core muscles are activated during incline push-ups, with lesser stress on the elbows reducing the amount of body weight being lifted. Incline push-ups activate the chest muscles and prevent sagging of the spinal column.oracobrachialis. The coracobrachialis runs from the shoulder blade to the upper arms. During a push-up, the coracobrachialis pushes the upper arm against the body, which is essential to perform a push-up. A well-developed coracobrachialis muscle is necessary for building upper body strength.