According to Newton's second law, the resultant of the forces acting on the box is equal to the product between its mass and its acceleration:

(1)
we are only concerned about the horizontal direction, so there are only two forces acting on the box in this direction:
- the horizontal component of the force exerted by the rope, which is equal to

- the frictional force, acting in the opposite direction, which is equal to

By applying Newton's law (1), we can calculate the acceleration of the box:
