The sales tax on the shoes is $28 x 2.39% = $0.66.
The total amount you would pay is $28 + $0.66 = $28.66.
Here is the solution in mathematical equation:
Sales Tax = Price x Sales Tax Rate
= $28 x 2.39%= $0.66
Total Amount = Price + Sales Tax
= $28 + $0.66
= $28.66