(A) According to the $2^{nd}$ law of thermodynamics,energy transfer is never $100 \%$ efficient because some energy is always lost as heat during the

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(A) According to the $2^{nd}$ law of thermodynamics,energy transfer is never $100 \%$ efficient because some energy is always lost as heat during the process. This increase in disorder or randomness in a system is known as entropy. Therefore,entropy is the fundamental reason why energy transformations are not perfectly efficient.