Start Point for Recording

Hope someone can help !
I am recording and need to start recording well into the song on a new track ( sometimes an older track think Guitar Solo ) .
How do I start the recording say at the 2.30 minute mark of a new or old track ?
Many Thanks in Advance , regards Zone

move the cursor to the time position required an click there (or move the cursor there using the Selection Toolbar - see:

and then click on the red record button.