playing audio is work but recording is not work.

Hi everyone.
I am using BBB with debian 8.7 image and using audio cape rev B for playing and recording audio.
I could load BB-BONE-ADUI-02 overlay by adding proper entry in the uEnv.txt. ( I’m forced to remove universal cape, otherwise audio cape would not loaded).
After that i could play audio file by aplay command and test audio with speaker-test utility successfully.
But arecord command is not working. The Error log is as below:

“unable to install hw params”

and dmesg log is as below:

davinci-mcasp 48038000.mcasp: too fast reference clock(24576000)
davinci-mcasp 48038000.mcasp: stream has more channels (2) than are enabled in mcasp (0)

davinci-mcasp 48038000.mcasp: Asoc: can’t set 48038000.mcasp hw params: -22

where is the source of the problem?