A little peek at the help file reveals all...
The specified values must be integer values and the source resource must exist or the command will fail. The format for creating and gathering information on a sound is obtained in the following format. The offsets are specified in Bytes. Refer to the standard Windows SDK documentation on the WAVEFORMATEX data structure for the meanings of each field:
OFFSET 0 - wFormatTag
OFFSET 4 - nChannels
OFFSET 8 - nSamplesPerSec
OFFSET 12 - nAvgBytesPerSec
OFFSET 16 - nBlockAlign
OFFSET 20 - wBitsPerSample
OFFSET 24 - cbSize