Create new text file Applescript

set fileName to text returned of (display dialog "Enter a name..." default answer "Untitled.txt" buttons {"Cancel", "OK"} default button "OK")

tell application "Finder"
    if exists Finder window 1 then
        set newFilePath to (target of front Finder window as string)
        make new file at (target of front Finder window as text) with properties {name:fileName}
    else
        set newFilePath to (path to desktop)
        make new file at (path to desktop) with properties {name:fileName}
    end if

    set newFilePath to newFilePath & fileName as string
    open alias newFilePath
end tell