To enable the Transcription option, you need to import files that are supported by the application. To check the supported files, start the application then go to Help > Sound organizer Help or simply press F1. Switch to Search and then type support. Double click Import files in Sound Organizer then choose Supported Formats and you can see the files that can be added.
To make it easier, use the information below:
WAV format (extension: .wav)
MP3 format (extension: .mp3)
AAC format (extensions: .3gp, .mp4, .m4a)
HE-AAC format (extensions: 3gp, .mp4, .m4a)
WMA format (extension: .wma)
LPEC format (extensions: dvf, .msv)