MethodMultipleResponsibilities.cs

public ActionResult Record(int id) 
{
    Record record = repository.Load(id);
    
    var viewModel = new { record.Id, record.Name, record.Description, record.Url /* etc. */ };

    return View(viewModel);              
}

MethodsSingleResponsibility.cs

public ActionResult Record(int id) 
{
    Record record = repository.Load(id);
    
    ViewModel viewModel = BuildViewModel(record);

    return View(viewModel);              
}

private ViewModel BuildViewModel(Record record)
{
    return new ViewModel { 
                             record.Id, 
                             record.Name, 
                             record.Description, 
                             record.Url 
                             /* etc. */ 
                         };
}