DIRECTIONS MUST BE FOLLOWED EXACTLY!!!!!!! Write a memo as the coding supervisor to your coding staff in regard to two of the Root Operation guidelines found under the Medical and Surgical guidelines in the front of your code book. These guidelines start with B3.1a and go through B3.16.Complete the following.Select two guidelines that you find interesting and provide an explanation of each in a memo to new coders.Use the examples given in the guidelines and use your Appendixes in the back of your code book.Make sure you include all definitions, instructions, and guidelines.Put the guidelines into your own words.Provide an example of a code that demonstrates the guidelines you selected.Include in your memo what encoder is, and a summary of the benefits of using encoder for accurate coding that follows coding guidelines.Remember to use proper tone in your paper. You are speaking from a ‘coding supervisor’ point of view. Your audience is new coders.Make sure to use proper format for your memo, and include all of the required communication elements for an internal memorandum.Be sure you look up all words you don’t understand. You will be graded on clarity of instruction, thoroughness of instruction, and creativity in making the guidelines you chose easy for a new coder to follow.