$$ \begin{aligned} 76 &= 10x-44&& \text{ swap the left and right side of the equation } \\[1 em]10x-44 &= 76&& \text{ move -44 to the right } \\[1 em]10x &= 76+44&& \\[1 em]10x &= 120&& \text{ divide both sides by $ 10 $ } \\[1 em]x &= \frac{120}{10}&& \\[1 em]x &= 12&& \\[1 em] \end{aligned} $$