Multiple Account Sources for Miscellaneous Issue under Account Alias Issue

The transaction type defined for CN ToC transactions (directly pointed to end customers) are not Sales Orders but rather Miscellaneous Transactions, due to the frequency and volume of ToC transactions. Our team has the following two requests about Oracle standard functionalities:
1.    Can we select multiple account sources for Miscellaneous issue?
E.g. Say we are issuing 100 inventories through miscellaneous transaction, and in order to financially deem it as "sales", we will need to recognize both COGS – Material Cost and COGS – Markup.

（Please see the attachment for screenshot）
But currently we are not able to select 2 accounts for source at the same time.