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_31868 ( "Year" real, "Tournaments played" real, "Cuts made*" real, "Wins" real, "Top 10s" real, "Best finish" text, "Earnings ($)" real, "Money list rank" text, "Scoring average" real, "Scoring rank" text )

### Question ###
When the Top 10s is larger than 0 and the scoring average 73.04, what is the best finish?

### Accurate SQL ###

SELECT "Best finish" FROM table_31868 WHERE "Top 10s" > '0' AND "Scoring average" = '73.04'