STUDENT A is wrong. It should be:
9x³ - 2x² + 7x - 4
=9(-2)³ - 2(-2)² + 7(-2) - 4
=9(-8) - 2(4) + 7(-2) - 4
= -72 - 8 - 14 - 4
= -98
STUDENT B is also wrong. It should be:
9x³ - 2x² + 7x - 4
=9(3)³ - 2(3)² + 7(3) - 4
=9(27) - 2(9) + 21 - 4
= 243 - 18 + 21 - 4
=242