Consider the reaction \( \text{X} \rightleftharpoons \text{Y} \) at \( 300 \, \text{K} \). If \( \Delta H^\theta \) and \( K \) are \( 28.40 \, \text{kJ} \, \text{mol}^{-1} \) and \( 1.8 \times 10^{-7} \) at the same temperature, then the magnitude of \( \Delta S^\theta\) for the reaction in \( \text{J K}^{-1} \text{ mol}^{-1} \) is ________ (Nearest integer)
(Given : \( R = 8.3 \, \text{J K}^{-1} \, \text{mol}^{-1} \), \( \ln 10 = 2.3 \), \( \log 3 = 0.48 \), \( \log 2 = 0.30 \))