Baldeg

<audio id=audio src="sound.mp3" controls></audio>
<img id=img src="image1.jpg" />
<button id=btn onclick="playPause()"> play </button>

const playPause = _ => {
   if(audio.paused){
      audio.play();
      btn.textContent = " pause ";
      img.src = "image2.jpg";
   }else{
      audio.pause();
      btn.innerText = " play ";
      img.src = "image1.jpg";
   }
}