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COMMON STOCK SUBJECT TO POSSIBLE REDEMPTION (Tables) | 3 Months Ended | 12 Months Ended
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Mar. 31, 2024 | Dec. 31, 2023
Common Stock Subject To Possible Redemption Abstract |  |
Summary of common stock subject to possible redemption | The following is a reconciliation of the Company’s common stock subject to possible redemption as of March 31, 2024:
|  | Common Stock Subject to Possible Redemption |
Gross proceeds from Initial Public Offering |  | $ | 69,000,000 |
Less: Proceeds allocated to public warrants and rights |  |  | (1,236,527 | )
Offering costs allocated to common stock subject to possible redemption |  |  | (4,791,126 | )
Less: Redemption of common stock in connection with Trust extension |  |  | (35,995,728 | )
Plus: Accretion on common stock subject to possible redemption |  |  | 9,449,634 |
Balance, December 31, 2023 |  |  | 36,426,253 |
Plus: Accretion on common stock subject to possible redemption |  |  | 340,351 |
Balance, March 31, 2024 |  | $ | 36,766,604 |
| The following is a reconciliation of the Company’s common stock subject to possible redemption as of December 31, 2023:
|  | Common Stock Subject to Possible Redemption |
Gross proceeds from Initial Public Offering |  | $ | 69,000,000 |
Less: Proceeds allocated to public warrants and rights |  |  | (1,236,527 | )
Offering costs allocated to common stock subject to possible redemption |  |  | (4,791,126 | )
Less: Redemption of common stock in connection with Trust extension |  |  | (35,995,728 | )
Plus: Accretion on common stock subject to possible redemption |  |  | 9,449,634 |
Balance, December 31, 2023 |  | $ | 36,426,253 |

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