The spelling of the word "Borwe" can be explained using the International Phonetic Alphabet (IPA). The first sound in "Borwe" is represented by the consonant "b" (/b/). This is followed by a diphthong, which is a combination of two vowel sounds. The first vowel sound is represented by the letter "o" (/ɔ/), and the second by the letter "r" (/r/). The final sound in "Borwe" is the same consonant sound as the first, represented by the letter "w" (/w/). Therefore, the IPA transcription of "Borwe" is /bɔr(w)/.