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

Balance Sheet as of March 31, 2021 (unaudited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Class A common stock subject to possible redemption
  
$
267,862,310
    
$
19,637,690
    
$
287,500,000
  
Class A common stock
  
$
446
    
$
(196
)
  
$
250
  
Additional paid-in capital
  
$
13,991,686
    
$
(13,991,686
)
  
$
—
  
Accumulated deficit
  
$
(8,992,841
)
  
$
(5,645,808
)
  
$
(14,638,649
)
Total stockholders’ equity (deficit)
  
$
5,000,010
    
$
(19,637,690
)
  
$
(14,637,680
)
Number of Class A shares subject to possible redemption
    
26,786,231
      
1,963,769
      
28,750,000
  
                         
Balance Sheet as of June 30, 2021 (unaudited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Class A common stock subject to possible redemption
  
$
270,452,900
    
$
17,047,100
    
$
287,500,000
  
Class A common stock
  
$
420
    
$
(170
)
  
$
250
  
Additional paid-in capital
  
$
11,401,122
    
$
(11,401,122
)
  
$
—
  
Accumulated deficit
  
$
(6,402,257
)
  
$
(5,645,808
)
  
$
(12,048,065
)
Total stockholders’ equity (deficit)
  
$
5,000,004
    
$
(17,047,100
)
  
$
(12,047,096
)
Number of Class A shares subject to possible redemption
    
27,045,290
      
1,704,710
      
28,750,000
  
                         

Statement of Operations for the Three Months March 31, 2021 (unaudited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Weighted average shares outstanding, Class A common stock
    
28,750,000
      
2,500,000
      
31,250,000
  
Basic and diluted earnings per share, Class A common stock
  
$
—
    
$
0.01
    
$
0.01
  
Weighted average shares outstanding, Class B common stock
    
9,687,500
      
(2,500,000
)
    
7,187,500
  
Basic and diluted earnings per share, Class B common stock
  
$
0.03
    
$
(0.02
)
  
$
0.01
  
                         
Statement of Operations for the Three Months June 30, 2021 (unaudited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Weighted average shares outstanding, Class A common stock
    
28,750,000
      
2,500,000
      
31,250,000
  
Basic and diluted earnings per share, Class A common stock
  
$
—
    
$
0.07
    
$
0.07
  
Weighted average shares outstanding, Class B common stock
    
9,687,500
      
(2,500,000
)
    
7,187,500
  
Basic and diluted earnings per share, Class B common stock
  
$
0.27
    
$
(0.20
)
  
$
0.07
  
                         
Statement of Operations for the Six Months June 30, 2021 (unaudited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Weighted average shares outstanding, Class A common stock
    
28,750,000
      
2,500,000
      
31,250,000
  
Basic and diluted earnings per share, Class A common stock
  
$
—
    
$
0.07
    
$
0.07
  
Weighted average shares outstanding, Class B common stock
    
9,687,500
      
(2,500,000
)
    
7,187,500
  
Basic and diluted earnings per share, Class B common stock
  
$
0.30
    
$
(0.23
)
  
$
0.07
  
                         
Statement of Cash Flows for the Three Months March 31, 2021 (audited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Non-Cash investing and financing activities:
                        
Change in value of Class A common stock subject to possible redemption
  
$
277,110
    
$
(277,110
)
  
$
—
  
                         
Statement of Cash Flows for the Six Months June 30, 2021 (audited)
  
As Previously
Reported
    
Adjustment
    
As Restated
  
Non-Cash investing and financing activities:
                        
Change in value of Class A common stock subject to possible redemption
  
$
2,687,700
    
$
(2,867,700
)
  
$
—