Which of the following is not a source of finance for a one-man business?

Sales of shares is not a source of finance for a one-man business. A one-man business is a type of business owned and operated by a single individual. One-man businesses typically have limited access to sources of finance compared to larger businesses. Some sources of finance that a one-man business might consider include money lenders, inheritance, loans from insurance companies, and loans from banks. However, sales of shares is not a viable source of finance for a one-man business, as there are no shareholders to sell shares to. Sales of shares refer to the process of selling ownership in a business to outside investors in exchange for capital. This is a common source of finance for larger businesses, such as corporations, where there are multiple shareholders who own and invest in the business. Therefore, while a one-man business may be able to access various sources of finance, sales of shares are not applicable in this context, as there is only one owner of the business.