The spelling of the word "elusa" follows the rules of the English language's phonetic system. The first syllable, represented by the letter 'e', is pronounced as /ɛ/ as in 'red'. The 'l' sound is represented by the letter 'l'. Next, the 'u' sound is pronounced as /u/ as in 'blue'. Finally, the 's' is represented by the letter 's'. Thus, the correct phonetic transcription of "elusa" is /ɛlusə/. Correct spelling of words is essential for clear communication, both written and spoken.