Yes it will. They both have the same part # from honda.
bad rear swing arm bushings on some you can tighten
it is located between the rear fenders
need to know what size tool to drain rear end on a Honda fourtrax
eBay or CraigsList are your best bet.
23x8x11 front 25x12x9 rear
1990 to 2000 will fit any Trx300
23X8-11 front 24X9-11 rear
Hypoid gear oil 80w90
3.3 ounces of 80 weight or similar gear oil.
Depending on its condition, somewhere between USD 100 and 250.
how to replace the rear bearings on a 1999 Honda fourtrax ATV