127 rounded to the nearest 10 is 130 .
The ' 10s ' on each side of it are 120 and 130.
It's closer to 130.
You can tell that by looking at the units place.
If the units digit is less than 5, then it's closer to the lower ten.
If the units digit is 5 or more, then it's closer to the higher ten.
This units digit is 7, so it's closer to the higher ten . . . 130 .