The first equation, 27 - 9x = - 7y, is equivalent to => 27 + 7y = 9x
The second equation is 45 +7y = 9x
You can see that thas system has not solution.
Those expressions represent parallel lines, so they never intercept each other, which means there is not solution.
Also you can subtract the two equations and get::
27 + 7y - 45 - 7y = 9x - 9x
=> 27 - 45 = 0
=> 27 = 45 which means the system has no solutions.
Answer: the system does not have any solution.