24bit

Hello, I'm trying to find some software that can let me convert an audio file to a FLAC file (codec) at 192KHz refresh rate and 24bit... so far I haven't found anything. Can you recommend any software that allows other files (even video if possible) to be converted to this codec with these...

For a small project I'm doing, I'd like to know what the first game, historically, was the first to use 24-bit colors in a video game.