Description of Organization, Business Operations and Basis of Presentation. (Tables)

5 Months Ended

Dec. 31, 2020

Nature of Business

Schedule of Error Corrections and Prior Period Adjustments

	As Previously
As of December 15, 2020:	Reported		Adjustment		As Restated
Total assets	$	178,262,938	$	—	$	178,262,938
Total liabilities	$	21,335,781	$	—	$	21,335,781
Class A common stock subject to possible redemption		151,927,148		24,022,852		175,950,000
Preferred stock		—		—		—
Class A common stock		235		(235)		—
Class B common stock		431		—		431
Additional paid-in capital		5,510,215		(5,510,215)		—
Accumulated deficit		(510,872)		(18,512,402)		(19,023,274)
Total stockholders’ equity (deficit)	$	5,000,009	$	(24,022,852)	$	(19,022,843)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	178,262,938	$	—	$	178,262,938

	As Previously
As of December 31, 2020:	Reported		Adjustment		As Restated
Total assets	$	177,701,799	$	—	$	177,701,799
Total liabilities	$	23,222,304	$	—	$	23,222,304
Class A common stock subject to possible redemption		149,479,490		26,470,510		175,950,000
Preferred stock		—		—		—
Class A common stock		260		(260)		—
Class B common stock		431		—		431
Additional paid-in capital		7,957,848		(7,957,848)		—
Accumulated deficit		(2,958,534)		(18,512,402)		(21,470,936)
Total stockholders’ equity (deficit)	$	5,000,005	$	(26,470,510)	$	(21,470,505)
Total Liabilities, Class A Common Stock Subject to Possible Redemption and Stockholders’ Equity (Deficit)	$	177,701,799	$	—	$	177,701,799

	For the Period from July 31, 2020 (inception) through December 31, 2020
	As Restated		Adjustment		As Restated
Supplemental Disclosure of Noncash Financing Activities:
Initial value of Class A common stock subject to possible redemption	$	165,443,398	$	(165,443,398)	$	—
Change in value of Class A common stock subject to possible redemption	$	(15,963,908)	$	15,963,908	$	—

	Earnings Per Share for Class A Common Stock
	As Previously Reported		Adjustment		As Restated
For the Period from July 31, 2020 (inception) through December 31, 2020
Net loss	$	(2,958,534)	$	—	$	(2,958,534)
Weighted average shares outstanding		17,250,000		(15,170,213)		2,079,787
Basic and diluted earnings per share	$	0.00	$	(0.50)	$	(0.50)

	Earnings Per Share for Class B Common Stock
	As Previously Reported		Adjustment		As Restated
For the Period from July 31, 2020 (inception) through December 31, 2020
Net loss	$	(2,958,534)	$	—	$	(2,958,534)
Weighted average shares outstanding		3,817,819		0		3,817,819
Basic and diluted earnings per share	$	(0.77)	$	0.27	$	(0.50)