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.
ExRx.net notes that when you perform a push-up correctly, you're using three synergist muscles. The clavicular head of the pectoralis major, the anterior deltoid and the triceps brachii are found in your chest, shoulders and rear of your upper arms, respectively.