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.
Chest Muscles. The push-up requires many muscle groups, but the primary muscle groups are the chest muscles, the pectoralis major and minor. These are the two large chest muscles and mainly the pushing muscle group of the upper body. When pushing and lowering the body during a push up, the pectoralis major is doing most of the work.