Answer:
correct option is a. loss on bond redemption of $2,000
Explanation:
given data 
bond = $300,000
redeemed at =  98
carrying value of bond = $292,000
to find out
entry to record the redemption would include
solution
we know here that Redemption value is 
Redemption value = bond × redeemed
Redemption value = $300,000 ×98%
Redemption value =$294,000     ................1
and here Carrying value is $292,000
so we paid excess amount that is 
paid excess amount = $294,000 - $292,000
paid excess amount = $2000
so here correct option is a. loss on bond redemption of $2,000