Here is my testing:
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type the following in AT command channel:
at!avcfg=5,1,3
AT!AVSETPROFILE=5 -
in ubuntu PC
arecord -D front:CARD=WP7607,DEV=0 -r 8000 --format S16_LE /home/owner/Downloads/record.wav
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type the following in WP76
AT!AVAUDIO=1,1,/home/root/0-to-9.wav -
after some time after the playback, type at!avaudio=1,0 in AT command channel in WP76
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now you can playback record.wav in Ubuntu PC, and it is proven that the 0-to-9.wav is recorded to PC.