Depending of your sound card. In fact as said by Procyon you can only record one track... but a stereo track, which allow to plug 2 mono mics on your soundcard : Left and Right. If these 2 mics record 2 different sounds, by exemple your voice and your guitar. At the end of the recording you can split Left and Right track of the stereo track into 2 separate mono tracks: Voice & Guitar. But no more! MMM is limited vs a current DAW.
Note : a lot of posts about "when I record my voice, I get sound on the right channel but the left channel is empty". People record with a mono mic. Use a second mic... for the left and assign it to an other source.
........ People record with a mono mic. Use a second mic... for the left and assign it to an other source......
Or record to the single channel (right) then duplicate it to the left channel and adjust the levels or use the mixer balance to position the voice/guitar or whatever you recorded on the stereo stage.