At the end of the first pay period of the year, Sofia earned $5,400 of salary. Withholdings from Sofias salary include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $528 of federal income taxes, $188 of medical insurance deductions, and $38 of life insurance deductions. Compute Sofias net pay for this first pay period. Note: Round your intermediate and final answers to 2 decimal places.