user: ### NOW ANSWER:
Question: Name the high assists for Madison Square Garden 19,763 and record is 39–38
Columns: ['Game', 'Date', 'Team', 'Score', 'High points', 'High rebounds', 'High assists', 'Location Attendance', 'Record']
Types: ['real', 'text', 'text', 'text', 'text', 'text', 'text', 'text', 'text']
Sample row: [76.0, 'April 3', 'Cleveland', 'W 123–107 (OT)', "Amar'e Stoudemire (28)", "Amar'e Stoudemire (7)", 'Chauncey Billups (7)', 'Madison Square Garden 19,763', '38–38']
SQL:

assistant: SELECT "High assists" FROM "Table" WHERE "Location Attendance" = 'Madison Square Garden 19,763' AND "Record" = '39–38';