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.
How It Works. When you do a pullup, you engage your lats, mid-back, rear delts, biceps, forearms, and core. Pushups train your chest, shoulders, triceps, and core. So between these two movements, youâve got the whole upper body covered. Another benefit of body-weight training is that itâs low-impact.