3×27n+1+9×33n−18×33n−5×27n
=3×(33)n+1+32×33n−123×33n−5×33n
=31+3n+3+32+3n−123×33n−5×33n
=33n+4+33n+123×33n−5×33n
=33n(34+31)33n(23−5)
=81+38−5
=843
=28