CREATE TABLE table_43414 ("Game" FLOAT, "Date" TEXT, "Team" TEXT, "Score" TEXT, "High points" TEXT, "High rebounds" TEXT, "High assists" TEXT, "Location Attendance" TEXT, "Record" TEXT)

What is the High assists when the record was 28 40?
SELECT "High assists" FROM table_43414 WHERE "Record" = '28–40'
SELECT "High assists" FROM "table_43414" WHERE "Record" = '28–40'