Given data:
* The mass of the desk is m = 74 kg.
* The force applied on the desk is F = 270 N.
* The coefficient of friction between the desk and horizontal floor is,

Solution:
The diagrammatic representation of the given system is,
The normal force acting on the desk is,

where g is the acceleration due to gravity,
Substituting the known values,

The frictional force acting on the desk is,

The net force acting on the desk is,

Thus, the net force acting on the desk is 8.9 N or approximately 9 N.
According to Newton's second law, the acceleration of the desk is,

where a is the acceleration of the desk,
Substituting the known values,

Thus, the acceleration of the desk is 0.12 meters per second squared.