Distance = (Rate)(Time), so time = (distance)/(rate)
Let x = rowing speed with no wind
Speed with the wind = x+4
Speed against the wind = x-4
44/(x+4) = 28/(x-4)
28(x+4) = 44(x-4)
28x + 112 = 44x - 176
16x = 288
x = 18 mph