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A number divisible by 123456789 must be 0 or bigger than 123456789. It must, therefore have 1 digit or 9 digits (or more). A remainder of 1 makes no difference to the number of digits. In any case, there can be no number of 4 digits that is divisible by 123456789.
1 set
There are 5! = 120 such numbers.
-123456785
6*6*3 = 108 numbers.