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
\(⇒ ma = 300 - 240 = 60\)
\(\therefore a = \frac{{60}}{{60}} = 1\;m/{s^2}\)