Lukas...looks like you have opened up a handset and got the colour codes of the wiring. Don't worry about the resistors unless you need to attenuate the signal . With a multimeter, investigate the wires and see if you have any DC voltages between the speaker and mic wires. Computer audio ports have separate 3.5mm stereo jacks for Mic and Speaker and the grounds are usually tied together, so you don't want to short out any DC voltages in the phone. Use capacitors (Non polarised if possible) on all legs if necessary. But if there are no DC voltages present you probably won't need the caps either. Tie the non-earth side of each connection to both of the "live" connections on the 3.5mm plugs (ie parallel Left and Right). If you really want to be professional, use 600 ohm 1:1 transformers on each side (mic and earpiece).Back to the resistors. if you're using your computer's speaker jack, the signal may be too much for the phone and you may have to attenuate it. Similarly the phone's output may be too much for a mic input (if your computer has line in / out ports, use those rather). A 1K pot should work find for both if needed.