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s' = -40 cm
1/s + 1/s' = 1/f
1/25 - 1/40 = 1/f
8/200 - 5/200 = 1/f
3/200 = 1/f
3f = 200
f = 200/3 cm
P = 100/f
P = 100/(200/3)
P = 100 × 3/200
P = +3/2 D = +1,5 D