General form of registration statement for all companies including face-amount certificate companies

CONSOLIDATED STATEMENTS OF CASH FLOWS

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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 3 Months Ended 4 Months Ended 6 Months Ended 7 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Sep. 30, 2019
Jun. 30, 2020
Dec. 31, 2019
Sep. 30, 2020
Dec. 31, 2020
Dec. 31, 2019
Cash Flows from Operating Activities:                
Net income $ (1,080,978) $ 5,697,071     $ 2,331,442   $ (20,522,282)  
Adjustments to reconcile net income to net cash used in operating activities:                
Interest earned on marketable securities held in Trust Account (4,136) (869,270)     (1,261,596)   (1,016,670)  
Change in fair value of warrant liabilities 850,001 (5,125,000) $ 333,333 $ (2,616,667) (2,183,333) $ 2,408,333 20,650,000 $ (2,218,333)
Transaction costs allocable to warrant liabilities     (636,669)   636,669     (636,669)
Changes in operating assets and liabilities:                
Prepaid expenses (73,500) (23,625)     (125,000)   75,000  
Accounts payable and accrued expenses (52,236) (43,518)     136,694   22,253  
Income taxes payable   152,069     208,612   (2,768)  
Net cash used in operating activities (360,848) (212,273)     (256,512)   (794,467)  
Cash Flows from Investing Activities:                
Investment of cash in Trust Account         (275,000,000)      
Cash withdrawn from Trust Account to pay franchise and income taxes             334,927  
Net cash provided by (used in) investing activities         (275,000,000)   334,927  
Cash Flows from Financing Activities:                
Proceeds from sale of Units, net of underwriting discounts paid         269,500,000      
Proceeds from Issuance of Warrants         7,500,000      
Proceeds from promissory notes - related party         231,366      
Repayment of promissory notes - related party         (231,366)      
Payment of offering costs         (437,880)      
Net cash provided by financing activities         276,562,120      
Net decrease in cash (360,848) (212,273)     1,305,608   (459,540)  
Cash - beginning of period 846,068 1,305,608 $ 0 $ 1,305,608 0 $ 1,305,608 1,305,608  
Cash - end of period 485,220 1,093,335     1,305,608   846,068 $ 1,305,608
Supplemental cash flow information:                
Cash paid for income taxes             213,233  
Non-cash investing and financing activities:                
Deferred offering costs 1,200,000              
Initial classification of Class A common stock subject to redemption         243,609,820      
Change in value of Class A common stock subject to possible redemption $ (1,080,971) $ 5,697,071     2,969,403   $ (20,522,284)  
Initial classification of warrant liabilities         18,300,000      
Deferred underwriting fee payable         9,625,000      
Offering costs paid directly by Sponsor in exchange for the issuance of Class B common stock to Sponsor         $ 25,000