Question

How does the atmosphere transfer heat from Areas which experience a net radiation surplus to areas which experience net radiation loss

Answer 1

Solar radiation is highly absorbed on land where the latitudes receive direct sunlight. Then scatters to the polar regions.  The heat gathered between land and the reflection of heat from land to the atmosphere creates the net radiation surplus.

When solar radiation stretches to the polar regions it slowly loses heat and it becomes lesser than the heat reflected back to the atmosphere. This creates the net radiation loss.