The first equation is 0x + 3y = 27 the determinant matrix is 0 3
the second equation is 2x + (1/3)y = -1 2 1/3
Then,
the equations determinant is -6 = D the x determinant is 27 3
the x factor determinant is 9 + 3 = 12 = Dx -1 1/3
So, x = Dx/D = 12/-6 = -2 and we know y = 9 from the first equation
Therefore, x = -2 and y = 9