Consider a number with units digit 'y' and tens digit 'x'
So , no. = 10x+y
Given , 10x+y+27=10y+x
9y-9x=27
y-x=3
So , all those two digit nos. whose units digit is greater than the tens digit by 3 will get reversed when 27 is added to them
Eg:
03+27=30
14+27=41
25+27=52
36+27=63
47+27=74
58+27=85
69+27=96
That's all!