Let x be the highest grade and y be the lowest grade
x - y = 44 -> equation 1 (Difference between highest and lowest grade
x + y = 140 -> equation 2 (sum of two grades)
Adding the above equations,
2x = 184
x = 92
y = 92-44 (from euqation 1)
y = 48
Highest grade = 92
Lowest grade = 48