In the given figure,find the value of $x$ for which the lines $l$ and $m$ are parallel.

$(136^{\circ})$ If a transversal intersects two parallel lines,then each pair of consecutive interior angles (also known as co-interior angles) are supplementary,meaning their sum is $180^{\circ}$.
In the given figure,the angles $x$ and $44^{\circ}$ are consecutive interior angles on the same side of the transversal $n$.
Therefore,we have the equation:
$x + 44^{\circ} = 180^{\circ}$
Solving for $x$:
$x = 180^{\circ} - 44^{\circ}$
$x = 136^{\circ}$