! Taking into account that the image is reversed, the algebraic value of the apparent magnification is $`\overline{M_A}=-0.44`$.
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! * You could obtained directly this algebraic value of $`M_A`$ by considering algebraic lengthes and angles values in the calculations :<br><br> $`\overline{M_A}=\dfrac{\overline{\alpha'}}{\overline{\alpha}}`$ $`=\dfrac {arctan\left(\frac{-0.017}{-0.175}\right)} {arctan\left(\frac{90}{-400}\right)}`$ $`=\dfrac{0.097}{-0.221}=-0.44`$