BEST PC FILE TO LATER EXPORT TO A MAC?

Hi,
I have to import audio files from an old Sanyo dictaphone and can not do so directly into my 2012 iMac (OS Sierra) because there is not a suitable docking input (only a headphones out which can’t be changed in operating system)…
So I have loaded Audacity into laptop with Windows 10.
QUESTION: Which is the best sort of file to create in the PC to later export for use in the Mac?
Many thanks

WAV (Microsoft) 16-bit, stereo or mono. Those will open up everywhere.

Koz

Thanks Coz - much appreciated.