Well, let's discover how many times 7 goes into 126 first.
7 x 11 = 77
7 x 12 = 84
7 x 13 = 91
7 x 14 = 98
7 x 15 = 105
7 x 16 = 112
7 x 17 = 119
7 x 18 = 126
Well, 7 goes into 126 - 18 times - therefore the quotient is 18. The use of the distributive property wouldn't be necessary.
Nevertheless, you could say that:
\(\frac { 126 }{ 14 } \\ \\ =\frac { 140-14 }{ 7 } \\ \\ =\frac { 140 }{ 7 } -\frac { 14 }{ 7 } \\ \\ =20-2\\ \\ =18\)
* I've used the distributive property above.