What is the magnification power of compound microscope?

A small telescope has an objective lens of focal length $140 \mathrm{cm}$ and an eyepiece of focal length $5 \mathrm{cm}$. What is the magnifying power of the telescope for viewing distant objects when the telescope is in normal adjustment.

Given below are two statements : one is labeled as Assertion $A$ and the other is labeled as Reason $R$.

Assertion $A$: For a simple microscope, the angular size of the object equals the angular size of the image.

Reason $R$: Magnification is achieved as the small object can be kept much closer to the eye than $25 \mathrm{cm}$ and hence it subtends a large angle. In the light of the above statements, choose the most appropriate answer from the options given below: