The is the site where lipids, triglycerides, and steroids are synthesized, as well as where calcium is stored within the cell.

smooth endoplasmic reticulum

Explanation:

Smooth endoplasmic reticulum differs from the rough endoplasmic reticulum in not having ribosomes on its surface. The smooth endoplasmic reticulum (SER) extends from the rough ER and forms a network of membrane tubules. The function of the smooth ER is to serve as a site for the synthesis of lipids, fatty acids, and steroids such as estrogens and testosterone.

Enzymes for the synthesis of these diverse biomolecules are present in smooth ER. The smooth ER present in the muscle cells is called the sarcoplasmic reticulum. It stores the calcium ions which are released into the sarcoplasm of muscle cells during muscle contraction.