By ohm's law current through \[v_a\] is \[\frac{14V}{10ohm}=1.4A\]
This assumes V1 is at 0V, but we cannot assume that. However we can construct one equation:
Current_through_v_a = (14 - V1) / 10
and we can construct another equation:
Total current through the 1 ohm and 10 ohm = 1.4_I_B
and more equations after that.
Another thing. Notice that V1 will be = V2 if there is just a plain wire between them. Or do you know for sure that V1 is supposed to be different from V2? If so then there must be something intervening between them, either in the form of a component, or a voltage/current source.
Although it could be a resistor, I seem to remember trying a resistor, and found there was no value high or low which I could install, that would not result in wrong current flow somewhere.
Whatever the component is, some other equation can be constructed.
When you have enough simultaneous equations, it may automatically generate the necessary node levels, or else it will lead you to an 'aha' moment, when you discover there is a certain relationship between the various current flows that allows you to solve the problem.