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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

At March 31, 2023 and December 31, 2022, the common stock reflected in the condensed balance sheets are reconciled in the following table:

 SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION 

Initial Public Offering, including over-allotment		$	69,000,000
Private Placement			4,305,000
Total			73,305,000
Cash to the operating account			657,285
Underwriting expenses			1,725,000
Other offering expenses			263,675
Amount held back for Sponsor portion of risk capital in event of full exercise of the over-allotment			279,040
Total			2,925,000
Balance, December 31, 2022		$	70,380,000
Accretion for common stock subject to redemption amount			841,220
Balance, March 31, 2023			71,221,220

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Schedule of Reconciliation of Common Stock Reflected in Condensed Balance Sheets [Table Text Block]

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