I'm looking for a freeware program that can convert M4As to different bitrates, specifically 192k, so they're good quality but still small enough to transfer to my phone. I previously asked for a similar program but with much broader requirements, and to no luck, so I'm trying again with the absolute bare minimum that I need.
The program must:
Run on Windows 7
Be able to convert a batch of M4A files to a bitrate of 192kbps