CREATE TABLE table_59355 ("Season" TEXT, "Record" TEXT, "Seed" TEXT, "First Round" TEXT, "Conference Semifinals" TEXT, "Conference Finals" TEXT, "NBA Finals" TEXT)

Which Conference Semifinals has a Record of 55 27?
SELECT "Conference Semifinals" FROM table_59355 WHERE "Record" = '55–27'
SELECT "Conference Semifinals" FROM "table_59355" WHERE "Record" = '55–27'