You should be able to just use a Y cable to combine the two outputs into a single input. The PC output drivers should be able to handle a little extraneous voltage from the other channel without damage.
If you want a little protection, include a 10Ω resister in series with each output.
The next level would be to use a hybrid arrangement which I doubt you would want to build yourself because of the need for specially wound transformers. You can find the things on the market for use in 600Ω telephone circuits and I suppose you could design an active one for 8Ω but, that is a fair amount of design work and balancing the thing, either active or passive, takes skill and a very sensitive meter to get a really good return loss.