ATN is intra-renal failure. Therefore, your fractional sodium in the urine is >2% because your PCTs aren't reabsorbing it. This means water is not reabsorbed as readily as well (because it would normally follow Na+ and Na+ isn't being reabsorbed), meaning that osmolarity of the urine must be low (i.e. <350 mOsm).
As the PCT epithelium is being replaced during the polyuric phase, PCT sodium reabsorption still cannot occur. The cortical principal cells, under the influence of aldosterone, will attempt to reclaim some of the Na+ not reabsorbed at the PCT. This will lead to kaliuresis due to the basolateral ATPase pump upregulation. Whereas Na+, K+ and H+ are all elevated in the serum during the oliguric phase, potassium and protons are reduced/normal during the polyuric phase.