Heya!!
For calculate aceleration, lets applicate second law of Newton:

<u>Δ Being Δ</u>
F = Force = 78,3 N
m = Mass = 24,5 kg
a = Aceleration = ?
⇒ Let's replace according the formula and clear "a":

⇒ Resolving

Result:
The aceleration is <u>3,19 meters per second squared (m/s²)</u>
Good Luck!!
It transfers and changes into different types of energy, this is why the ground feels hot when something moves fast over it.
Generally, the internal resistance of the new battery is small, about 0.2 euros, while the old battery is large, close to 1 euro ,