The spelling of the word "Una boat" may seem confusing at first, but it follows the rules of English phonetics. "Una" is pronounced as "you-na" with stress on the first syllable. The phonetic transcription is /ˈjuːnə/. "Boat," on the other hand, is pronounced as "boht" with stress on the second syllable. The phonetic transcription is /boʊt/. Together, the correct pronunciation is "you-na boht." This emphasizes the importance of phonetics in English spelling, as it can indicate not only the spelling but also the pronunciation of words.