Answer
$5.62 \frac{m}{s^{2}}$ in the upward direction.
Work Step by Step
Apply Newton’s second law to the monkey. Choose up to be the positive direction. At the critical point when the cord breaks, the tension is 185 N.
$$\Sigma F=F_t – mg = ma$$
$$a = \frac{ F_t-mg}{m} =\frac{185 N-(12.0 kg)(9.80 \frac{m}{s^{2}})}{12.0 kg} \approx 5.62 \frac{m}{s^{2}}$$
The answer is rounded to 3 significant figures.
The positive sign confirms that the acceleration is upward.