We want:
\[
\frac{55n}{124} \in \mathbb{Z}
\Rightarrow 124 \mid 55n
\]
Since 124 and 55 are not divisible directly, reduce:
\[
\gcd(55, 124) = 1
\Rightarrow \text{Minimum } n = \frac{124}{\gcd(55, 124)} = \frac{124}{1} = 124
\Rightarrow n = \frac{124}{\gcd(55,124)} = \frac{124}{1} = \boxed{124}
\]
Wait — but we are looking for smallest $n$ such that $55n$ is divisible by 124
\[
\text{Check LCM: } \frac{124}{\gcd(55,124)} = 124
\Rightarrow n = \frac{124}{\gcd(55,124)} \div 55 = \boxed{31}
\]
\[
\boxed{31}
\]