The spelling of the word "POLGIK" can be explained using the International Phonetic Alphabet (IPA). The first sound, "p", is a voiceless bilabial stop. The next sound, "o", is a mid-back rounded vowel. The third sound, "l", is a voiced alveolar lateral approximant. The fourth sound, "g", is a voiced velar stop. The fifth sound, "i", is a close front unrounded vowel. The final sound, "k", is a voiceless velar stop. Therefore, the spelling of "POLGIK" can be phonetically transcribed as /pɑlɡɪk/.