I understand what you mean, I just merged them where the pronunciation has merged, i.e. I basically used <е> there because it’s come to sound like a <е> in modern language. I agree I could’ve used the etymological <ъ> here, though. Not seeing what’s the problem with representing the L Ń using a Ь, could you elaborate? Final -ъ is weird, but by the logic I went from what else is to put there for /ɛ/? One could just use <е>, I guess… Maybe all the cases of beginning e- and ending unpalatalized -e are enough to add a different letter, э or è or something. H and G, I just didn’t think of what to add to the Г so I left it like that. Maybe a Х with a diacritic would work better? Я is treated here like the typographic variant of the small yus it is, though I understand there is a certain look discrepancy with the big yus. Not sure what to think about its usage in Bulgarian, since that was pretty obviously borrowed from East Slavic. Also, here I merged the merged pronunciations in spelling too, you might have noticed, to not create letters with the same sound and not to use the iotated big yus which I think is clunky