Step 1: D'Alembert's principle treats the mass's resistance to acceleration as an equivalent inertial force of magnitude \( ma \), acting opposite to the direction of the real applied force.
Step 2: Under this view, a body under an applied force \( P \) is treated as being in equilibrium once the fictitious inertial force \( -ma \) is included alongside the real force: \[ P + (-ma) = 0 \]
Step 3: Simplifying the expression gives the same relation as Newton's second law, just rearranged into an equilibrium form: \[ P - ma = 0 \] \[ \boxed{P - m \cdot a = 0} \]