Translation:

0:00 "Here, we, go!" audio only
0:07 Masato: "Ryouta, are you ready?"
0:11 Ryouta: "Of course I am! But it's my first time doing this kind of thing..."
0:15 Masato: "The senpais do it too. If we don't let it out, we'll get depressed."
0:25 Ryouta: "Wow! It's huge!" audio only
0:26 Masato: "Hey, come on. Let's touch tips."
0:31 Masato: "Or is yours not hard yet?"
0:35 Masato: "Rub rub" audio only
0:37 Ryouta: "Shuddap!"
0:38 Ryouta: "I'll take it out, just hold on..." audio only
0:46 Masato: "Huh? I thought it'd be small since you're not interested..."
0:51 Masato: "You've got a really manly one, eh?"
0:56 Ryouta: "Yours has too much precum."
1:01 Ryouta: "Anyway, I hate to say it, but yours is bigger than mine..." audio only
1:13 Masato: "Hey, come closer to me."
1:17 Masato: "Let's feel good together, okay?" audio only
1:26 Ryouta: "Ngh, it feels good!"
1:29 Masato: "I want to use my precum technique on your dick." audio only
1:35 Masato: "Such an amazing one" audio only
1:36 Ryouta: "Masato-" audio only
1:37 Masato: "It feels so good." audio only
1:41 Ryouta: "Don't say that kind of thing-"
1:50 Masato: "How is it?" audio only
1:52 Masato: His gasps are so cute...
1:55 Ryouta: "Masato, it feels good." audio only
1:56 Masato: I really wanna kiss him!
1:57 Ryouta: "So good" audio only
2:00 Masato: "I'm sorry, Ryouta-" audio only