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 push-up demands a lot of muscle stabilization as you lower and lift the weight of your body. Your erector spinae group is the main stabilizer of your back. It is made up of three muscles: spinalis, longissimus and iliocostalis.lthough it focuses on two muscles, all your muscles must work to move your body up and down as you hold your own weight. It is an amazing upper body exercise and an excellent total body workout, challenging your core at all times. If performed regularly, push-ups will promote muscle endurance and overall fitness.