You need to find the final price of the shoes before finding the sales tax. Don't find 56 - 35%, that answer will be wrong.
40% = 0.4
56 * 0.4 = 22.4
56 - 22.4 = 33.6
5% = 0.05
33.6 * 0.05 = 1.68
33.6 + 1.68 = 35.28
The total price of the shoes, including tax, is $35.28