To calculate the net force acting on the boy, we need to consider all the forces acting on him:
- The boy's force exerted on the ice: \( F_{\text{boy}} = 300 , \text{N} \)
- The force exerted by his friend: \( F_{\text{friend}} = 75 , \text{N} \)
- The drag and friction force opposing the motion: \( F_{\text{friction}} = 5 , \text{N} \)
The net force \( F_{\text{net}} \) can be calculated using the following formula:
\[ F_{\text{net}} = F_{\text{boy}} + F_{\text{friend}} - F_{\text{friction}} \]
Now substitute the values into the formula:
\[ F_{\text{net}} = 300 , \text{N} + 75 , \text{N} - 5 , \text{N} = 300 + 75 - 5 = 370 , \text{N} \]
So, the magnitude of the net force acting on him is \( \boxed{370 , \text{N}} \).