Solution:

1) Open 'Sound Recorder':

a) Click the 'Start' button to display the 'Start' menu.
b) Select 'Programs' and select 'Accessories'. (A submenu appears.)
c) Select 'Multimedia' and select 'Sound Recorder'. (The 'Sound- Sound Recorder' window appears.)

2) Open the first sound file:

a) Select the 'File' menu and select 'Open...'. (The 'Open' dialog box appears.)
b) In the 'Look in' drop-down list box, select the drive where the sound file is saved.
c) Select the folder containing the sound file and click 'Open'.
d) Select the appropriate sound file and click 'Open'.

3) Position the progress pointer where the second sound file is to be inserted.
The progress pointer
NOTE: If the progress pointer is at either end, the second sound file will be appended to the first sound file. Position the pointer at the appropriate position where the sound file should be inserted.
4) Open the second sound file:

a) Select the 'Edit' menu and select 'Insert File...'. (The 'Insert File' dialog box appears.)
b) In the 'Look in' drop-down list box, select the drive where the sound file is located.
c) Select the folder containing the sound file and click 'Open'.
d) Select the desired sound file and click 'Open'. (The file is inserted at the position specified.)
The 'Open' button

5) (Optional) Click 'Play' to play the sound file.
6) To save the file:

a) To save the file with the same name, select the 'File' menu and select 'Save'. (The file is saved.)
b) To save the sound file with new name:

1] Select the 'File' menu and select 'Save As...'. (The 'Save As' dialog box appears.)
2] In the 'Save in' drop-down list, select the drive to which to store the new sound file.
3] Select the desired file in which to save the file and click 'Open'.
4] Type a new name for the file in the 'File name' box and click 'Save'.