Here are the instructions on how to do it ( they come with the file also)
Download file from here:
Pentax Imaging - Software & Firmaware Updates
FIRMWARE UPDATE INSTRUCTIONS - WINDOWS
1. Click the Windows link below to download the self-extracting firmware archive file (k10e110w.exe). Click SAVE to save the download file to your computer's hard drive. Saving it to your desktop, for example, will make it easy to find after the download is complete. Please note: this download file is not the firmware update file itself, but a compressed archive that must be expanded in the following step.
2. Next, double click the download file to expand it. Once expanded, you will see a readme text file (README.TXT) and the firmware update file itself (FWDC162B.BIN). The readme file contains instructions similar to what you are reading on this page.
3. You must now copy the firmware update file (FWDC162B.BIN) to your camera's memory card. When you connect the camera directly to your computer (or if you use a card reader), the memory card appears as a removable disk drive in the My Computer window. Make sure you are using a blank/formatted memory card, then drag & drop (or copy & paste) the firmware update file (FWDC162B.BIN) from the desktop to your removable disk window, which is the camera's memory card. Please note: You must put the firmware update file (FWDC162B.BIN) directly onto the removable disk; it cannot be in any sub-folders. It must be on the top (or root) level of the removable disk.
4. Now that you have copied the firmware update file (FWDC162B.BIN) to your camera's memory card, you are ready to install it. Make sure your camera is turned off and disconnected from the computer. Make sure that the memory card containing the firmware update file is inserted into your camera. Also, make sure you that you have adequate power in your camera. We recommend you use a Pentax AC adapter to perform the firmware update, but if you do not have a Pentax AC adapter, make certain that your batteries have a full charge.
5. To begin the update, turn your camera on while holding down the MENU button. If you have followed the above instructions precisely, the camera will begin to load the new firmware. You will see the message "NOW LOADING" then the camera will display the firmware update menu.
6. Select "YES" using your camera's 4-way controller (the default is "NO") then press your camera's OK button.
7. The camera will now update its firmware. This may take a couple of minutes, so be careful to not interrupt the process.
8. When the update is complete, you will see "COMPLETE" on your camera's LCD screen. Turn the camera off and remove the memory card.
With the memory card removed from the camera, check your new firmware version by turning the camera back on while holding down the MENU button. Before you begin to take pictures again, be sure to format your memory card to erase the firmware update file.
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