Java Solution

public static List breakingRecords(List scores) {

    int higestScore = scores.get(0);
    int lowestScore = scores.get(0);

    int breaksRecordCounter = 0;
    int recordLowCounter = 0;

    List<Integer> result = new ArrayList<>();


    for (int i = 1; i < scores.size(); i++) {

        if (scores.get(i) > higestScore) {
            higestScore = scores.get(i);
            breaksRecordCounter++;
        }
        if (scores.get(i) < lowestScore) {
            lowestScore = scores.get(i);
            recordLowCounter++;
        }
    }

    result.add(breaksRecordCounter);
    result.add(recordLowCounter);

    return result;
}