It does not matter where the money came from to complete the indirect rollover (money is fungible). (For all they know, you closed another IRA account with another bank and are just rolling that money into this account).
Does not need to be a new account - you can roll it into any Traditional IRA account.
A 5489 form box 2 reports rollover contributions both direct and indirect.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
