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The persuasive arguments theory explains group polarization via the concept of:
Income Summary
An account used in the closing process that summarizes the results of all revenue and expense accounts.
Capital
The wealth, whether in money or other assets, owned or employed in business by an individual, firm, or corporation.
Withdrawal Account
An account from which funds can be withdrawn by the account holder; in the context of business partnerships, it refers to an account used by an owner or partner to draw funds from the business.
Income Summary
An account used in the closing process that summarizes revenues and expenses for a period before transferring the net income to retained earnings.
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