no rule to make target on ubuntu 18.04 needed by MerusAudio.o

[Kapil-jft]

Hello,
I am doing "make" this example but showing make error.
make[1]: *** No rule to make target '/home/esp-idf/ESP32_MP3_Decoder/components/MerusAudio/MerusAudio.c', needed by 'MerusAudio.o'. Stop.
/home/esp-idf/make/project.mk:530: recipe for target 'component-MerusAudio-build' failed
make: *** [component-MerusAudio-build] Error 2

Kindly help me to fix this issue.

Thank you in advance.