$$ \begin{aligned} 44\cdot11 &= y&& \text{move the $ \color{blue}{ y } $ to the left side} \\[1 em]484-y &= 0&& \text{ move the constants to the right } \\[1 em]-y &= -484&& \text{switch signs on both sides} \\[1 em]y &= 484&& \\[1 em] \end{aligned} $$