If you're recording a single part at a time, the odd/even pan assignments don't actually come into play so long as you leave the pan pot at 12:00 and simply press the 1,2,3 or 4 button to feed the buss that you are recording to on your 38.
As an example;
You record your drum machine to tracks 1 & 2 on the 38 by feeding the drum machine into channels 11 & 12 of the board, assign channel 11 to the one buss by pressing the button, assign channel 12 to the two buss by pressing the button, set your levels so that the peaks are hitting around 0db on the mixer's meters and prepare to roll tape by pressing the record ready buttons on the 38 for tracks 1 & 2. The pan controls can be at 12:00 or hard left and right on channels 11 & 12 on the board.
Next you want to play a rhythm guitar along with the drum machine and record that to track 4. This being accomplished by feeding your guitar's output into channel 10 on the mixer, pressing the "4" buss assign button on that channel and keep the pan either centered or panned hard right. (It doesn't much matter). On the 38 press the track 4 record ready button.
Now, roll tape and record your drum beds with the rhythm guitar keeping an eye on the levels to make sure nothing is overloading on the mixer or on the 38.
Next, you want to record the bass guitar, same procedure as recording the rhythm guitar as noted above except you will want to put this on track 3 of the 38 and will want to ensure that you have un-armed the tracks you just recorded, (1,2 & 4) and arm track 3 on the deck, get your bass guitar's signal into the mixer into channel 9, set the levels, press the "3" buss button on the mixer's channel that the bass is plugged into and plug in a compressor into the channel 9's insert point to control the dynamics of the bass and be mindful of the levels and compressor's setting so that you obtain a smooth natural level out of the bass. Compressor settings are a whole different topic!
Now back on channels 1,2 & 4 of the mixer, set them to receive the 38's playback from the drums and guitar and get them balanced, playback wise, against the bass guitar's recording level by rolling tape in play mode and practicing your part along with the recorded beds.
Once you feel comfortable with your levels and ability to play the part, rewind to the head of the track and record your bass part on track 3.
The only time you have to really worry about the odd/even pan assignments are when you are recording a stereo track, like an acoustic piano or a group of backing vocalists around two Mic's and you want the recorded result to be pre-panned as it prints to tape.
As an example, you have an acoustic piano mic'ed with two microphones, one picking up the low key strings and the other aimed at the higher key strings and you want a gentle left to right movement of the instrument as it plays low to higher notes. A hard left right pan might seem to un-natural on playback so you pan the low string's mic to 10:00, assigning to buss 1 & 2 and the higher stings, also assigned to buss 1 & 2 but panned to 2:00 on it's control channel on the board.
This method will give you a wider then mono presentation of the piano and sound fairly natural depending on the quality of the overall recording in mic placement and performance.
Is this helping?
Cheers!