transcribe 4-5hours worth of mp3 into text

i have about 4-5hours worth of a conversation thats in m4a format. i need someone to type out the words spoken in the conversation. the conversation is usually between 2 person. you must type out like such: time : 0sec - 5mins personA person B time : 5sec - 10mins personA person B you must NOT use any software. everything must be written by listening to it. word for word. i will go through them and countercheck. if i see that its incorrect more than 5% i will not release milestone. if there is a 3rd person, i want you to indicate this is urgent project.