Programs enabling conversion of the file:
If your objective is to convert the file from WMA to the file AC3, you can use any of the applications listed. WMA to AC3 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 WMA and AC3 - and not only converters. In such a case, you need to open the source file WMA and from the options available in the program, choose ”Save as... AC3" or "Export to AC3".