I don't think the 924 parts will fit on a 914 without a whole lot of work. (Anything can "fit" if you have a welder and a sawz-all... Eventually.)
I think the five-lug 924s used the standard 911 bolt pattern of 5x130mm, so the regular five-lug conversion techniques will work to fit those wheels.
http://www.pelicanparts.com/techarticles/914_five_lug_conversion/914_five_lug_conversion.htm
--DD