26.6 L
\[ \frac{P_1 V_1}{T_1} = \frac{P_2 V_2}{T_2} \quad \Rightarrow \quad V_2 = \frac{P_1 V_1 T_2}{P_2 T_1} \]
\[ V_2 = \frac{2 \times 10 \times 400}{1 \times 300} = \frac{8000}{300} \approx 26.67\ \text{L} \]
\[ \boxed{V_2 \approx 26.67\ \text{L}} \]