Final answer:
The correct coding for two lacerations of the arm repaired with simple closures would involve coding each laceration individually using the appropriate CPT codes for laceration repairs.
Step-by-step explanation:
When coding for laceration repairs in CPT, the correct code is determined by considering various factors including the type and location of the laceration. Simple closures are typically coded using the codes from the integumentary system in CPT. In this case, the two lacerations of the arm that were repaired with simple closures would be coded individually using the appropriate CPT codes for laceration repairs based on the length and complexity of each laceration.