***first***  
of all 
there is no host called 209.85.2.0 this is sort of network , you must configure it as a network not as a host 

***permit udp 209.85.2.0 0.0.0.255 host 192.168.2.5 eq 5060 log*** 


***second***   
you don't need   
*deny ip any any log*  
*deny tcp any any log*  
*deny udp any any log*  
cause the access list has its own explicate deny so in your case you just need to permit the type of access you want 
  
***third***  
 you need to know that access list working by the concept of the first match 
where for example as you configured your access list that is mean ,When any one in 209.85.2.0 need to access host 192.168.2.5 ,this access list will allow only UDP access on port 5060     

Then you have other 3 cases that won't match this line and will go to next ACL lines   
 1.	Any network other than  209.85.2.0 need to access 192.168.2.5  
 2.	Any one in network  209.85.2.0 need to access anything other than 192.168.2.5  
 3.	Any one need to access any other network   

your ACL second line means you will permit any one to access anything even  192.168.2.5 on port 5060*.**which is wrong** . if you need to prevent any other network from access this host you just need to insert those 3 lines after you first line 
  
*deny ip any host  192.168.2.5 log*     
*deny tcp any host  192.168.2.5  log*     
*deny udp any host  192.168.2.5 log*    
and then insert   
***permit ip any any log*** which will allow access to other servers from any where