Mrs Tan and Mrs Tay made a total of 84 doughnuts. Mrs Tan gave 1/3 of her doughnuts to Mrs Tay. Mrs Tay then gave 2/5 of the total number of doughnuts she had to Mrs. Tan. In the end each of them had the same number of doughnuts. How many doughnuts did Mrs. Tan make at first ?