Area of the virtual image of each square, A = 6.25 mm2
Area of each square, A0 = 1 mm2
Hence, the linear magnification of the object can be calculated as:

Focal length of the magnifying glass, f = 10 cm
According to the lens formula, we have the relation:

The virtual image is formed at a distance of 15 cm, which is less than the near point (i.e., 25 cm) of a normal eye. Hence, it cannot be seen by the eyes distinctly.