Unless otherwise stated, answer in complete sentences, and be sure to use correct English spelling and grammar. Sources must be cited in APA format. Your response should be three (3) pages in length; refer to the “Assignment Format” page for specific format requirements. For this writing assignment, please explain why the following course objectives are important for medical billers and coders to understand: Explain the steps for accurate surgical and procedural coding in a hospital setting using ICD-10-PCS Explain E/M services and codes, assign CPT codes correctly, and use the CPT index Explain coding with HCPCS and describe federal laws, regulations, and penalties relating to coding compliance Explain how to review and analyze medical records and the importance of audits Please include at least three scholarly articles within your response. Overall response will be formatted according to APA style and the total assignment should be between 34 pages, not including title page and reference page.