How to use HDMI ARC on Samsung Smart TV

What is eARC and how to set on Samsung Smart TV?

HDMI ARC not working perfectly after recent update (3.6.0.5106) - Streaming Audio - Naim Audio - Community

Samsung Smart TV: How to Turn On 'HDMI - CEC - ARC' (Anynet+)

TV side details, with two usb inputs, one hdmi arc and headphone jack Stock Photo

Samsung ARC Setup [2023]: How to Connect Ports