HMMT November 2008 U32

Pirate ships Somy and Lia are having a tough time. At the end of the year, they are both one pillage short of the minimum required for maintaining membership in the Pirate Guild, so they decide to pillage each other to bring their counts up. Somy by tradition only pillages $28 \cdot 3^{k}$ coins for integers $k$, and Lia by tradition only pillages $82 \cdot 3^{j}$ coins for integers $j$. Note that each pillage can have a different $k$ or $j$. Soma and Lia work out a system where Somy pillages Lia $n$ times, Lia pillages Somy $n$ times, and after both sets of pillages Somy and Lia are financially even. What is the smallest $n$ can be?