Explanation

The North Sea is a marginal sea of the Atlantic Ocean located on the European continental shelf. It is bounded by Great Britain to the west and north-western and northern Europe to the south and east.

* 1. Finland — Incorrect: Finland is bounded by the Baltic Sea (specifically the Gulf of Bothnia and Gulf of Finland) and has no coastline along the North Sea.

* 2. Germany — Correct: Germany has a direct coastline on the North Sea along its north-western coast.

* 3. Norway — Correct: Norway forms the north-eastern margin of the basin, with its western and southern shores bordering the North Sea.

* 4. Russia — Incorrect: Russia has maritime access to the Baltic Sea, Black Sea, and Arctic waters, but shares no border with the North Sea.

Therefore, only two of the given countries (Germany and Norway) have a border with the North Sea.

Hence, Option (b) is the correct answer.