What is the journal entry for this?

On Oct. 1, Ace renewed the yearly insurance policy for $26,400 which expired on Sept. 30

Account Number Account Names 1010 Cash 1020 Accounts Receivable 1021 Allowance for doubtful accounts 1030 Inventory 1040 Supplies 1050 Prepaid Insurance 1060 Prepaid Rent 1070 PPE 1071 Accumulated Depreciation 2010 Accounts Payable 2020 Interest payable 2030 Salary Payable 2040 Unearned Revenue 2050 Income tax payable 2060 Notes payable 2070 Dividend Payable 3010 Common Stock 3020 Retained earnings 4010 Service Revenue 4020 Sales Revenue 4030 Other Gains/Losses 5010 COGS 5020 Bad debt expense 5030 Salary expense 5040 Insurance expense 5050 Interest expense 5060 Depreciation expense 5070 Supply expense 5080 Rent expense 5090 Income tax expense

Beginning balance sheet numbers for prepaid insurance is 18,000