If it wasn't part of the buy/sell agreement, both buyer and seller should meet to discuss the purchase price allocation.  See IRS Form 8594 (which will need to be filed with both buyer's and seller's tax returns so you can get the data now or you can be scrambling next tax season for it):

https://www.irs.gov/forms-pubs/about-form-8594

I would guess that the supplies were fairly inconsequential and a big chunk of the sale price was for intangible assets/goodwill.  But no need for strangers on the Internet to guess when you can obtain the facts from your client. 🙂

Rick