Turbo 400 to Transfer Case

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I am looking at a '82 Jimmy originally a diesel but converted to Chevy 350. The owner stated the 400 trans is bad, but has another 400 but its a 32 spline output shaft instead of the 28 spline that matches the transfer case. Any suggestions on how to match these up or should I just get the 28 spline rebuilt? I was unaware there were two different types. All input welcome.

Thanks
Don