So this is Python, right?
The syntax of the code is fine.
The mathematics is not.
'''The bill comes in the amount of 47.28 dollars.'''
bill = 47.28
'''[...] after adding 15% tip for the service'''
tip = bill * 0.15
total = bill + tip
'''The friends decide to split the bill evenly between them, [...]'''
perPersonFee = total / 2
'''Calculate the tip, the total amount to pay, and each friend's share, then output a message saying "Each person needs to pay: " followed by the resulting number.'''
print("Each person needs to pay: " + str(perPersonFee))
Please, note that the actual amount is mathematically correct, but you cannot pay 0.6 cents (the final result is $27.186). So if one wants to be more practical, then the amount needs to be rounded up to whole cents. I'll leave that to be worked out for you. (Search how to round up in Python.)
Good luck! :)