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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def create_record(destination, file_ids, width=None, height=None):
 """ Creates a master record for the HTML report; this doesn't contain contain the actual HTML, but reports are required to be records rather than files and we can link more than one HTML file to a report """

    [project, path, name] = parse_destination(destination)
    files = [dxpy.dxlink(file_id) for file_id in file_ids]
    details = {"files": files}
    if width:
        details["width"] = width
    if height:
        details["height"] = height
    try:
        dxrecord = dxpy.new_dxrecord(project=project, folder=path, types=["Report", "HTMLReport"], details=details, name=name)
        dxrecord.close()
        return dxrecord.get_id()
    except dxpy.DXAPIError as ex:
        parser.error("Could not create an HTML report record on DNAnexus servers! ({ex})".format(ex=ex))