Now I feel dumb!
1. It is a 27k, not an L. K refers to floor plan, an L shaped dinette.
2. The access panel is in the bedroom, above the heater outlet and under the drawer. You need to remove the bottom center drawer, which is above the heater outlet. The access panel is the same color as the cabinet. The first time I looked, it looked like the piece under the drawer was one piece and solid.
3. The good news is the valves are in the right position. The bad news is I need to trouble shoot why the water heater is not heating