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Prepaid and Accrued Expenses | 11 Months Ended
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Dec. 31, 2021
Prepaid And Accrued Expenses [Abstract] |
Prepaid and Accrued Expenses | NOTE 5. PREPAID AND ACCRUED EXPENSES As of December 31, 2021, the Company had $13.8 million of prepaid expenses on its consolidated balance sheet, which was almost entirely related to prepaid insurance. There were no prepaid expenses as of January 31, 2021. The Company's accrued expenses consisted of the following:
|  | December 31, 2021 |  |  | January 31, 2021 |
Accounting and audit |  | $ | 152,800 |  |  | $ | 875 |
Legal costs |  |  | 100,000 |  |  |  | 171,450 |
Employee related |  |  | 4,687 |  |  |  | - |
Investor relations |  |  | - |  |  |  | 2,323 |
Total accrued expenses |  | $ | 257,487 |  |  | $ | 174,648 |

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