Every energy transfer device dissipates some amount of energy as during the energy transfer.

Heat

Explanation:

Every energy transfer device usually transfer energy from one point to another.

the total amount of energy transferred is not the same amount as received on the other side where it has been transferred as a fraction of energy is lost in as work done or in the resistance of the system. this lost energy is in the form of heat which is described as the energy loss during transfer that's the reason that 100% transfer can never occur, some fraction is lost as heat.

It dissipates some energy as heat.

Explanation:

When we transfer energy between 2 systems we use a device and due the fact that the device that we use also absorbs some energy from the system it takes energy from thus the efficiency of the transfer is never at 100% but can be achieved close to 100%. The remaining energy is predominantly released into the surroundings as heat. In particular the energy that is lost depends on the method of operation of the machine that we use to transfer the energy. In different machines some energy may also be lost in form of sound energy, but in usual machines it is lost as heat.

c

explanation: