As Reported

Adjustment

As Restated

Balance Sheet as of February 19, 2021

Warrant liability

$

—

$

17,605,070

$

17,605,070

Total Liabilities

6,908,602

17,605,070

24,513,672

Class A Common stock subject to possible redemption ($)

$

163,188,100

$

9,311,900

$

172,500,000

Class A common stock, $0.0001 par value

93

(93

)

—

Additional Paid in Capital

5,002,165

(5,002,165

)

—

Accumulated Deficit

(2,682

)

(21,918,712

)

(21,921,394

)

Total Stockholders' Equity (Deficit)

5,000,007

(26,920,970

)

(21,920,963

)

Class A common stock subject to redemption

16,318,810

2,772,315

17,250,000