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CONDENSED STATEMENTS OF CASH FLOWS - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2024 | Mar. 31, 2023 | Dec. 31, 2023 | Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |
Net income (loss) | $ (60,430) | $ 110,305 | $ 403,780 | $ (35,388)
Adjustments to reconcile net income (loss) to net cash used in operating activities: |  |  |  |
Interest earned on investments held in the Trust Account | (480,824) | (417,728) | (2,775,291) |
Changes in operating assets and liabilities: |  |  |  |
Prepaid expenses | (57,335) | (81,073) | (7,208) |
Accounts payable and accrued expenses | 466,334 | 340,070 | 1,035,391 | 31,153
Income taxes payable | 90,473 |  | 524,562 |
Net cash flows used in operating activities | (41,782) | (48,426) | (818,766) | (4,235)
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Cash withdrawn from Trust Account for payment to redeeming stockholders |  |  | 35,995,728 |
Investment of cash in Trust Account |  |  | (180,000) |
Cash deposited in Trust Account | (120,000) | (70,207,500) | (70,207,500) |
Withdrawal of interest from Trust Account |  |  | 561,957 |
Net cash flows used in investing activities | (120,000) | (70,207,500) | (33,829,815) |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Redemption of common stock |  |  | (35,995,728) |
Proceeds from Initial Public Offering, net of underwriters' fees | 0 | 59,670,000 | 59,670,000 |
Proceeds from note payable - related party | 135,000 | 0 |  |
Payment of offering costs | 0 | (1,447,273) | (1,447,273) | (683,021)
Net cash flows provided by financing activities | 150,000 | 70,480,227 | 34,539,499 | 123,979
NET CHANGE IN CASH | (11,782) | 224,301 | (109,082) | 119,744
CASH, BEGINNING OF PERIOD | 15,419 | 124,501 | 124,501 | 4,757
CASH, END OF PERIOD | 3,637 | 348,802 | 15,419 | 124,501
Supplemental disclosures of cash flow information |  |  |  |
Income taxes |  |  | 16,249 |
Supplemental disclosure of noncash investing and financing activities |  |  |  |
Excise tax payable | 359,957 |  | 359,957 |
Deferred underwriters' discount payable charged to additional paid-in capital | 0 | 2,070,000 | 2,070,000 |
Deferred offering costs included in accrued offering costs |  |  |  | 12,362
Over-Allotment Option [Member] |  |  |  |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Proceeds from over-allotment option | 0 | 9,157,500 | 9,157,500 |
Private Placement [Member] |  |  |  |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Proceeds from private placement | 0 | 4,300,000 | 4,300,000 |
Sponsor [Member] |  |  |  |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Proceeds from note payable - related party |  |  | 0 | 800,000
Repayments to note payable - Sponsor | 0 | (1,200,000) | (1,200,000) |
Affiliated Entity [Member] |  |  |  |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Proceeds from affiliate | $ 15,000 | $ 0 | 395,000 | 17,000
Repayments to affiliate |  |  | $ (340,000) | $ (10,000)

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