The correct spelling of the phrase "it be entertain" is actually "it's being entertained." This is because the contracted form of "it is" is being used instead of the non-contracted version "it be." The IPA pronunciation for "it's" would be /ɪts/ and "being" would be /ˈbiːɪŋ/. "Entertained" would be pronounced /ˌɛntərˈteɪnd/. So, the correct spelling and pronunciation of the phrase would be "ɪts ˈbiːɪŋ ˌɛntərˈteɪnd." It's important to use correct spelling and pronunciation to effectively communicate in written and spoken language.