How to assign record to other user in CRM using C#

AssignRequest assignRequest = new AssignRequest()
{
Assignee = new EntityReference
{
LogicalName = ent.LogicalName, //User or Team logical name
Id = ent.Id // User Id or Team Id
},

Target = new EntityReference(“account”, new Guid(“B07D0CD1-D8C5-E511-810D-3863BB347D90”))
};
service.Execute(assignRequest);