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 do you do a pull up? To elaborate on the question âwhat muscles do pull ups workâ, there are a few variations you could try out, each targeting a different area of muscles. They all involve dangling from a sturdy bar and grunting while you try to drag your body upwards. Itâs all about the way you grip the bar.