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RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)
 12 Months Ended
Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS [Abstract]  
Effects of Restatement on Financial Statements
The table below summarizes the effects of the restatement on the financial statements for all periods being restated:

  
As Reported As Previously Restated in 10-K/A Amendment No. 1
  
Adjustments
  
As
Restated
 
Balance Sheet as of December 11, 2020
         
Class A Common Stock Subject to Possible Redemption
 
$
276,047,580
  
$
11,452,420
  
$
287,500,000
 
Class A Common Stock
 
$
365
  
$
(115
)
 
$
250
 
Additional Paid-in Capital
 
$
5,806,497
  
$
(5,806,497
)
 
$
—
 
Accumulated Deficit
 
$
(807,576
)
 
$
(5,645,808
)
 
$
(6,453,384
)
Stockholder Equity
 
$
5,000,005
  
$
(11,452,420
)
 
$
(6,452,415
)
Number of Class A common stock subject to possible redemption
  
27,604,758
   
1,145,242
   
28,750,000
 
             
Balance Sheet as of December 31, 2020
            
Class A Common Stock Subject to Possible Redemption
 
$
267,585,200
  
$
19,914,800
  
$
287,500,000
 
Common Stock
 
$
449
  
$
(199
)
 
$
250
 
Additional Paid-in Capital
 
$
14,268,793
  
$
(14,268,793
)
 
$
—
 
Accumulated Deficit
 
$
(9,269,956
)
 
$
(5,645,808
)
 
$
(14,915,764
)
Stockholder Equity
 
$
5,000,005
  
$
(19,914,800
)
 
$
(14,914,795
)
Number of Class A common stock subject to possible redemption
  
26,758,520
   
1,991,480
   
28,750,000
 
             
Statement of Operations for the period from October 5, 2020 (inception) through December 31, 2020 (audited)
            
Basic and diluted weighted average shares outstanding, Class A common stock
  
28,750,000
   
(21,566,092
)
  
7,183,908
 
Basic and diluted net loss per share, Class A common stock
 
$
—
  
$
(0.71
)
 
$
(0.71
)
Basic and diluted weighted average shares outstanding, Class B common stock
  
7,129,630
   
(1,166,986
)
  
5,962,644
 
Basic and diluted net loss per share, Class B common stock
 
$
(1.30
)
 
$
0.59
  
$
(0.71
)
             
Statement of Cash Flows for the period from October 5, 2020 (inception) through December 31, 2020 (audited)
            
Initial classification of Class A common stock subject to redemption
 
$
276,047,580
  
$
11,452,420
  
$
287,500,000
 
Change in value of Class A common stock subject to possible redemption
 
$
(8,462,380
)
 
$
8,462,380
  
$
—