Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_75821 ( "Player" text, "FG Pct" real, "3FGA" real, "3FGM" real, "3FG Pct" real, "FT Pct" real, "Off Reb" real, "Def Reb" real, "Total Reb" real, "Asst" real )

### Question ###
How many FG percent values are associated with 59 assists and offensive rebounds under 40?

### Accurate SQL ###

SELECT COUNT("FG Pct") FROM table_75821 WHERE "Asst" = '59' AND "Off Reb" < '40'