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