We want to convert an audio track from a compact disc (cd) to a digital audio tape (dat). cds and dats have sample rates of 44.1 ksps and 48 ksps respectively. show a series of sample-rate conversions that will allow a loss-less transfer of the cd track to a dat. you want to keep the sample rate as small as possible at all stages of the conversion process. (you should do significantly better than the naive solution where you upsample by a factor of l = 480 and down-sample by m 441.)