Kinetic friction $ = {\mu _k}R = {\mu _k}mg = 0.4 \times 60 \times 10 = 240\;N$
Force applied on the body $= 300 \,N$ and if the body is moving then,
Net accelerating force = Applied force -Kinetic friction
$⇒ ma = 300 - 240 = 60$
$\therefore a = \frac{{60}}{{60}} = 1\;m/{s^2}$


