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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)
 9 Months Ended
Sep. 30, 2021
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
Effects of Restatement on Financial Statements
The impact of the restatement on the Company’s condensed financial statements is reflected in the following table.

                   
   
As Previously
Reported
    
Adjustment
    
As Restated
  
Balance Sheet as of March 31, 2021 (unaudited)
                  
Class A common stock subject to possible redemption
  
$
268,442,238
    
$
31,557,762
    
$
300,000,000
  
Class A common stock
  
$
316
    
$
(316
)
  
$
—
  
Additional paid-in capital
  
$
6,426,337
    
$
(6,426,337
)
  
$
—
  
Accumulated deficit
  
$
(1,427,401
)
  
$
(25,131,109
)
  
$
(26,558,510
)
Total Stockholders’ Equity (Deficit)
  
$
5,000,002
    
$
(31,557,762
)
  
$
(26,557,760
)
                         
Number of shares subject to possible redemption
    26,844,224       3,155,776       30,000,000  
                         
Balance Sheet as of June 30, 2021 (unaudited)
                       
Class A common stock subject to possible redemption
  $ 265,323,550     $ 34,676,450     $ 300,000,000  
Class A common stock
  $ 347     $ (347 )   $ —  
Additional paid-in capital
  $ 9,544,994     $ (9,544,994 )   $ —  
Accumulated deficit
  $ (4,546,088 )   $ (25,131,109 )   $ (29,677,197 )
Total Stockholders’ Equity (Deficit)
  $ 5,000,003     $ (34,676,450 )   $ (29,676,447 )
                         
Number of shares subject to possible redemption
    26,532,355       3,467,645       30,000,000  
                         
Statement of Operations for the Three Months Ended March 31, 2021 (unaudited)
                        
Weighted average shares outstanding, Class A common stock
    
30,000,000
      
—
      
30,000,000
  
Basic and diluted net income per share, Class A common stock
  
$
—
    
$
0.48
    
$
0.48
  
Weighted average shares outstanding, Class B common stock
    
7,500,000
      
—
      
7,500,000
  
Basic and diluted net income (loss) per share, Class B common stock
  
$
2.41
    
$
(1.93
)
  
$
0.48
  
                         
Statement of Operations for the Three Months Ended June 30, 2021 (unaudited)
                        
Weighted average shares outstanding, Class A common stock
    
30,000,000
      
—
      
30,000,000
  
Basic and diluted net income per share, Class A common stock
  
$
—
    
$
(0.08
)
  
$
(0.08
)
Weighted average shares outstanding, Class B common stock
    
7,500,000
      
—
      
7,500,000
  
Basic and diluted net income (loss) per share, Class B common stock
  
$
(0.42
)
  
$
0.34
    
$
(0.08
)
                         
Statement of Operations for the Six Months Ended June 30, 2021 (unaudited)                        
Weighted average shares outstanding, Class A common stock
    30,000,000       —       30,000,000  
Basic and diluted net income per share, Class A common stock
  $ —     $ 0.40     $ 0.40  
Weighted average shares outstanding, Class B common stock
    7,500,000       —       7,500,000  
Basic and diluted net income (loss) per share, Class B common stock
  $ 1.99     $ (1.59 )   $ 0.40  
                         
Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
                        
Change in value of Class A common stock subject to possible redemption
  
$
18,043,678
    
$
(18,043,678
)
  
$
—
  
                         
Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited)
                       
Change in value of Class A common stock subject to possible redemption
  $ 14,924,990     $ (14,924,990 )   $ —