Energy is transferred from the battery's energy store to the thermal energy store of the electric heater and its surroundings.
When a battery and an electric heater are connected in a thermoelectrical circuit, energy is transferred from the battery's energy store. The electric heater then transfers energy from its thermal energy store to the surroundings. Energy is transferred between these two stores through the conversion of energy forms - from chemical potential energy in the battery to thermal energy in the heater and surroundings.
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