"Johnson Co. had a current ratio greater than 1:1 and a quick ratio less than 1:1. Which of the following transactions will result in a DECREASE in the current ratio and a DECREASE in the quick ratio?

I. Collected accounts receivable

II. Made a sale on account

III. Purchased inventory on account

IV. Purchased supplies for cash"

I picked III and IV but it said the correct answer was III only. Which makes sense if IV was purchase of inventory for cash. But in many/most real industries, "supplies" are expensed to factory overhead as a period cost when purchased. So that would decrease the current asset side of both Current and Quick ratios.

Why would Wiley call something "supplies" if it was going to be inventoried instead of expensed immediately, especially after using the term "inventory" in the previous line? Is this confusing to anyone else?