Completed work for a client and sent a bill for 27000 to be paid within 30 days Pass a journal entry for the above transaction

See below

Explanation:

This is an ordinary business activity that results in revenue for the company. Revenue for the business will increase by 27000. Revenue is an equity account; there will be a credit entry of 27,000.

The client will pay within 30 days. The account receivables ( assets account) will increase (debit)by 27000.

The journal entry will be

Account receivable  Dr.  27,000

Sales / services account     Cr. 27,000

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