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.
Performing push-ups works a variety of muscles in your upper body, including specific muscles within your abdomen, chest, shoulders and upper arms.You can vary your technique by placing your hands at different widths to emphasize one area over another.riceps Brachii. While the anterior deltoids and pectoralis major muscles work to horizontally adduct the upper arms during the upward phase of a push-up, the triceps brachii muscles, or triceps for short, are also hard at work extending the elbow joints so you can fully extend your arms.