Answer:
May be lost as heat.
Explanation:
Cellular respiration may be defined as the set of the metabolic reactions that are used to convert the biochemical energy into ATP. The reactions are generally exothermic in nature.
Large amount of ATP are generated at the end of the reaction but not all amount of energy is converted to ATP. The remaining energy may be lost in the form of heat.
Thus, the answer is energy is lost as heat.