[y, Fs] = audioread('C:\Users\Public\Music\Sample Music\Kalimba.mp3');

y = y(5e3:60e3, :);

M = 147;
K = 160;
N = 24*M - 1;

h = fir1(N, 1/M, kaiser(N+1,7.8562));
h = h';

upSampled = upsample(y, K);

t = filter(h,1,upSampled(:,1));

downSampled = downsample(t,M);

sound  ( 100*downSampled, 48000)