The word 'SALU' is an interesting example of how phonetic transcription can be used to analyze the spelling of a word. In IPA (International Phonetic Alphabet), 'S' is pronounced as ['s'] and 'A' is pronounced as ['æ']. The letter 'L' represents the sound ['l'], while 'U' represents the sound [u:]. Therefore, the correct IPA transcription for 'SALU' would be ['sælu:]. This simple exercise demonstrates how IPA can be used to analyze and understand the spelling of different words, especially those that are unfamiliar or challenging to pronounce.