The following data (in thousands) is available for Chang Company. 
The subtotal of the first asset classification on the 2014 Statement of Financial Position is:
Definitions:
Morphine Sulphate
A powerful opioid analgesic medication used to relieve severe pain by acting directly on the central nervous system.
Civil Law
A legal system originating in Europe, intellectualized within the framework of Roman law, focusing on written codes and statutes as the primary source of law.
Criminal Law
The body of law that relates to crime and the punishment of individuals who commit crimes.
Incorrect Dose
An error in administering an inappropriate amount of medication, leading to potential harm or ineffectiveness.
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