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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of common stock subject to possible redemption

Gross proceeds from IPO

    

$

276,000,000

Less:

 

  

Proceeds allocated to Public Warrants

 

(11,408,000)

Class A common stock issuance costs

 

(14,975,165)

Plus:

 

  

Accretion of carrying value to redemption value

 

26,383,165

Class A common stock subject to possible redemption, December 31, 2021

276,000,000

Plus:

Accretion of carrying value to redemption value

2,487,272

Class A common stock subject to possible redemption, December 31, 2022

$

278,487,272

Schedule of reconciliation of the net income per share of common stock

For the Year Ended

For the Year Ended

December 31, 2022

December 31, 2021

    

Class A

    

Class B

    

Class A

    

Class B

Basic and diluted net income per common share

 

  

 

  

 

  

 

  

Numerator:

 

  

 

  

 

  

 

  

Allocation of net income

$

7,984,139

$

1,996,035

$

6,417,873

$

1,782,958

Denominator

 

  

 

  

 

  

 

  

Weighted-average shares outstanding

 

27,600,000

 

6,900,000

 

24,499,726

 

6,806,301

Basic and diluted net income per common share

$

0.29

$

0.29

$

0.26

$

0.26