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 lateral pulldown, or lat pulldown for short, is a compound exercise that works the muscles of the back -- particularly the latissimus dorsi.Build this muscle to reap significant functional and aesthetic benefits for the back.ack Builder. The latissimus dorsi is a broad muscle that covers the back of your torso, below the arms and across the ribs. This muscle plays a role in shoulder and spine mobility. If you throw, twist, shrug or bend, you use your latissimus dorsi.