iRiver PORTABLESTORAGEDEVICE & MULTI-CODECJUKEBOX H300 - Manual (Page 13)

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To use an external microphone for recording, connect the
external microphone cable to the Line-In socket.
Connect the Line-Out or earphone socket of the external device to the
Line-In socket of the product with the Line In/Out cable.
Connects external input devices
Use the recording feature to record with the desired setting. Please see
Page 44 for details.
Line-In
[Note]
Connecting external devices
Connect the Line-In socket of an external device to the Line-Out socket
of the product with the Line In/Out cable.
Use external devices such as speakers for output.
Speaker
Play as desired. Please see Page 39 for details.
Line-Out