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_44028 ( "Rank" real, "Company" text, "Headquarters" text, "Industry" text, "Sales (billion $)" real, "Profits (billion $)" real, "Assets (billion $)" real, "Market Value (billion $)" real )

### Question ###
Which company in the oil and gas industry has assets (billion $) under 235.45, sales (billion $) larger than 159.29 and brings in profits (billion $) of 19.28?

### Accurate SQL ###

SELECT "Company" FROM table_44028 WHERE "Assets (billion $)" < '235.45' AND "Sales (billion $)" > '159.29' AND "Industry" = 'oil and gas' AND "Profits (billion $)" = '19.28'