Use tsmuxer. If your source is an ISO, you might have to mount the ISO with Virtual Clone Drive, before you follow this procedure.
- Open the m2ts stream by navigating to the Stream folder, which is inside the BDMV folder, in the AVCHD.
- Uncheck the audio streams, then import the AC-3 file I sent you.
- Check the option to convert the video frame rate (24000/1001).
- Check the AVCHD radio button and start muxing.
- Burn your new AVCHD with Imgburn.
In answer to the other question you sent via PM, it is not necessary to do this for ESB because that is already at the correct frame rate.
edited - I only just followed Darth Mallwaker's link. Forget my statements about the repack.