Sam had $40$ stickers more than Peter. Sam gave $20 \%$ of his stickers to Peter. In return, Peter gave $25 \%$ of his stickers to Sam. In the end, Sam has $96$ stickers more than Peter. How many stickers did Peter have at first? 
Overseas Competition->Knowledge Point->Word Problem Modules->Solving Problems Involving Fractions and Percentages->Percentages Word Problems