Basis of Presentation and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of previously reported balance sheet

As of March 31, 2021	As Previously Reported		Adjustment			As Restated
Total assets	$	173,291,696	$	-		$	173,291,696
Total liabilities	$	14,598,391	$	-		$	14,598,391
Class A common stock subject to possible redemption		153,693,300		18,806,700			172,500,000
Preferred stock		-		-			-
Class A common stock		188		(188	)		-
Class B common stock		431		-			431
Additional paid-in capital		1,230,278		(1,230,278	)		-
Retained earnings (accumulated deficit)		3,769,108		(17,576,234	)		(13,807,126	)
Total stockholders’ equity (deficit)	$	5,000,005	$	(18,806,700	)	$	(13,806,695	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	173,291,696	$	-		$	173,291,696
Shares of Class A common stock subject to possible redemption		15,369,330		1,880,670			17,250,000
Shares of Class A common stock		1,880,670		(1,880,670	)		-

As of June 30, 2021	As Previously Reported		Adjustment			As Restated
Total assets	$	173,056,990	$	-		$	173,056,990
Total liabilities	$	17,070,698	$	-		$	17,070,698
Class A common stock subject to possible redemption		150,986,290		21,513,710			172,500,000
Preferred stock		-		-			-
Class A common stock		215		(215	)		-
Class B common stock		431		-			431
Additional paid-in capital		3,937,261		(3,937,261	)		-
Retained earnings (accumulated deficit)		1,062,095		(17,576,234	)		(16,514,139	)
Total stockholders’ equity (deficit)	$	5,000,002	$	(21,513,710	)	$	(16,513,708	)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	173,056,990	$	-		$	173,056,990
Shares of Class A common stock subject to possible redemption		15,098,629		2,151,371			17,250,000
Shares of Class A common stock		2,151,371		(2,151,371	)		-

Schedule of statement of cash flows

	As Reported
For the Three Months Ended March 31, 2021	As Previously Reported		Adjustment			As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	6,051,130	$	(6,051,130	)	$	-

For the Six Months Ended June 30, 2021	As Previously Reported			Adjustment		As Restated
Supplemental Disclosure of Noncash Financing Activities:
Change in value of Class A common stock subject to possible redemption	$	(3,344,120	)	$	3,344,120	$	-

Schedule of weighted average shares outstanding and basic and diluted earnings per share

	Earnings Per Share for Class A common stock
	As Reported			Adjustment			As Adjusted
For the three months ended March 31, 2021
Net income	$	6,051,134		$	-		$	6,051,134
Weighted average shares outstanding		17,250,000			-			17,250,000
Basic and diluted earnings per share	$	-		$	0.28		$	0.28
For the three months ended June 30, 2021
Net loss	$	(2,707,013	)	$	-		$	(2,707,013	)
Weighted average shares outstanding		17,250,000			-			17,250,000
Basic and diluted earnings per share	$	-		$	(0.13	)	$	(0.13	)
For the six months ended June 30, 2021
Net income	$	3,344,121		$	-		$	3,344,121
Weighted average shares outstanding		17,250,000			-			17,250,000
Basic and diluted earnings per share	$	-		$	0.16		$	0.16

	Earnings Per Share for Class B common stock
	As Reported			Adjustment			As Adjusted
For the three months ended March 31, 2021
Net income	$	6,051,134		$	-		$	6,051,134
Weighted average shares outstanding		4,312,500			-			4,312,500
Basic and diluted earnings per share	$	1.40		$	(1.12	)	$	0.28
For the three months ended June 30, 2021
Net loss	$	(2,707,013	)	$	-		$	(2,707,013	)
Weighted average shares outstanding		4,312,500			-			4,312,500
Basic and diluted earnings per share	$	(0.63	)	$	0.50		$	(0.13	)
For the six months ended June 30, 2021
Net income	$	3,344,121		$	-		$	3,344,121
Weighted average shares outstanding		4,312,500			-			4,312,500
Basic and diluted earnings per share	$	0.78		$	(0.62	)	$	0.16

Schedule of basic and diluted net loss per share

	For the Three Months Ended September 30, 2021				For the Nine Months Ended September 30, 2021
	Class A		Class B		Class A		Class B
Basic and diluted net income per share of common stock:
Numerator:
Allocation of net income	$	1,465,439	$	366,360	$	4,140,736	$	1,035,184
Denominator:
Basic and diluted weighted average common shares outstanding		17,250,000		4,312,500		17,250,000		4,312,500
Basic and diluted net income per share of common stock	$	0.08	$	0.08	$	0.24	$	0.24