Restatement of Previously Issued Financial Statement (Tables)

3 Months Ended

Mar. 31, 2021

Accounting Changes and Error Corrections [Abstract]

Summary of restatement of balance sheet

The Company’s accounting for the Warrants as components of equity instead of as derivative liabilities did not have any effect on the previously reported investments held in trust or cash.

	As Previously Reported			Restatement			As Restated
Balance sheet as of January 12, 2021 (audited)
Warrant Liability – Public Warrants	$	—		$	4,200,000		$	4,200,000
Warrant Liability – Placement Warrants		—			130,800			130,800
Total Warrant Liabilities		—			4,330,800			4,330,800
Class A Common Stock Subject to Possible Redemption		165,376,070			(4,330,800	)		161,045,270
Class A Common Stock		151			44			195
Additional Paid-in Capital		5,001,101			242,289			5,243,390
Accumulated Deficit		(1,698	)		(242,333	)		(244,031	)
Number of Class A Common Stock Subject to Possible Redemption		16,537,607			(433,080	)		16,104,527