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 Target Muscle. The primary muscle recruited in the shoulder press is the anterior deltoid, which is the front section of your shoulder muscle. The anterior deltoid originates at your clavicle and then runs down the front of your shoulder and inserts at the top of your humerus, or upper arm bone.