In the diagram attached, a force acts tangentially on the edge of a wheel. To make things easier, the wheel is massless, so moment of inertia doesn't need to be taken into account. However there is a concentrated mass M at the axle(It could be taken as the mass of the axle). Two equal but opposite forces can be introduced at the point of contact with the surface without changing the situation. This then results in a couple whose magnitude is the torque T and also a force F at the surface. The reaction to the force F is the rolling friction force Rf which prevents the wheel from slipping. How can an accelerating force be resolved at the axle? Do I split the torque T up again into forces? I'm going around in circles thinking about this and it's doing my head in!