Abe gives Rafer as many raffle tickets as Rafer already had and Jorge as many as Jorge already had. Then Rafer gives Abe and Jorge as many tickets as each of them has. Similarly, Jorge gives Abe and Rafer as many tickets as each of them has. They each end up with 40 tickets. How many tickets did Rafer have at the beginning?

I know Abe, Jorge, and Rafer all have 40 which gives me 120. But now I'm trying to work backwards or create equations. Please help and explain.