You are given x in terms of y in the equation x = 4y. So substitute in 4y for x in the second equation

2x + 3y = 44

2(4y) + 3y = 44

8y + 3y = 44

11y = 44

y = 44/11 = 4

Now you can substitute 4 for y in the first equation to get

x = 4y = 4(4) = 16