The statement is an equation in word form, so to solve, write the statement as an equation. In the phrase "The quotient of a number and 9" let X represent "a number." The statement as an expression is X / 9. "Is the same as" indicates the two expressions are equal, and "the difference of 14 and 8" means 14 - 8.
Put it together and you get the expression X / 9 = 14 - 8. From here, you have to solve for X by simplifying the expression and multiplying both sides by 9.
X / 9 = 14 - 8
X / 9 = 6
9 (X / 9) = (6) 9
X = 36