"Weird that the IRS doesn't provide instructions for this"

There are accounting standards for this, though. Are you reading the questions and going to be providing answers? You were asked:

"APIC?

SH Loan?"

"Do you think it's appropriate for capital contributions to be put under capital stock?"

Do you? You were asked:

"Were they issued more stock for the money or did they just pay in additional capital?"

More details always matter.