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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Sep. 30, 2023
Accounting Policies [Abstract]  
SCHEDULE OF INITIAL PUBLIC OFFERING PROCEEDS TO COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION

At September 30, 2023 and December 31, 2022, the common stock reflected in the balance sheets are reconciled in the following table:

 

      
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 
      
Accretion for common stock subject to redemption amount   834,681 
Balance, June 30, 2023  $72,055,901 
      
Accretion for common stock subject to redemption amount   954,788 
Balance, September 30, 2023  $73,010,689