The file you transferred from the computer does not appear on the IC recorder and you cannot play the file.
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Your IC recorder is capable of displaying up to 8 folder levels.
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Your IC recorder supports the LPCM (.wav), MP3 (.mp3), WMA (.wma), and AAC-LC (.m4a) formats. Files in other formats may not be detected by the IC recorder. See the technical specifications of your IC recorder.
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Your IC recorder is capable of detecting up to 5,000 folders and files all together in total. Delete unnecessary files and folders or copy some files to another microSD card or a computer and delete the files.
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If you have created a folder or file on the computer, your IC recorder may fail to detect it depending on where you created it. For more information, see Structure of folders and files.