Download the file from e.g.

:
https://dl.google.com/android/repository/sys-img/google_apis/x86-27_r09
.zip. or Any other System Image

After Completion of Download

Extract the zipped file.

Copy extracted folder e.g.: x86.
Find the android-sdk folder. It is located at C:\Users\{your
username}\AppData\Local\Android\Sdk\
Find the folder system-images. Create system-images if it doesn't
exist.
Create subfolders within system-images. E.g.: system-images/android-27
Check in link, if it has google_apis or google_apis_playstore:
https://dl.google.com/android/repository/sys-img/google_apis/x86-27_r09
.zip.

or

https://dl.google.com/android/repository/sys-img/google_apis_playstore/
x86-27_r09.zip.

Paste within google_apis if link has google_apis or Paste it in

google_apis_playstore folder.
The Complete path of system image file :
C:\Users\{Your
UserName}\AppData\Local\Android\Sdk\system-images\android-30\google_api
s\x86

or

C:\Users\{Your
UserName}\AppData\Local\Android\Sdk\system-images\android-30\google_api
s_playstore\x86

Restart Android Studio and the system image should be selectable.

============= Good Luck ❤❤❤ =============