Programs enabling conversion of the file:
If your objective is to convert the file from M4R to the file 3GA, you can use any of the applications listed. M4R to 3GA conversion process in every program intended for this purpose (so-called converters) is very intuitive and everyone is able to manage converting a file.
However, bear in mind that the list may also include programs to support and work with the indicated extensions M4R and 3GA - and not only converters. In such a case, you need to open the source file M4R and from the options available in the program, choose ”Save as... 3GA" or "Export to 3GA".