CREATE TABLE "regular_season" (
  "game" real,
  "january" real,
  "opponent" text,
  "score" text,
  "record" text,
  "points" real
);

Question: What is the Record of the Game after 40 with New York Rangers as Opponent?
SQL: SELECT "record" FROM "regular_season" WHERE "game">40 AND "opponent"='new york rangers';