The following table summarizes the effect of the restatement on each financial statement line item as of the dates, and for the period, indicated:


	As Previously Reported			Adjustments			As Restated
Balance sheet as of October 2, 2020 (audited)
Warrant Liability	$	—		$	28,860,000		$	28,860,000
Common Shares Subject to Possible Redemption		443,244,970			(28,860,000	)		414,384,970
Class A Common Shares		168			288			456
Additional Paid-in Capital		5,000,853			1,015,507			6,016,360
Accumulated Deficit		(2,163	)		(1,015,795	)		(1,017,958	)
Balance sheet as of December 31, 2020 (audited)
Warrant Liability	$	—		$	65,646,664		$	65,646,664
Common Shares Subject to Possible Redemption		442,135,795			(65,646,665	)		376,489,130
Class A Common Shares		179			656			835
Additional Paid-in Capital		6,110,017			37,801,804			43,911,821
Accumulated Deficit		(1,111,338	)		(37,802,459	)		(38,913,797	)
Shareholders’ Equity		5,000,008			1			5,000,009
Period from July 8, 2020 (inception) to December 31, 2020 (audited)
Change in fair value of warrant liability	$	—		$	(36,786,664	)	$	(36,786,664	)
Offering costs allocated to warrant liability		—			(1,015,795	)		(1,015,795	)
Net loss		(1,111,338	)		(37,802,459	)		(38,913,797	)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption		44,324,497			(2,886,000	)		41,438,497
Basic and diluted net loss per common share, common stock subject to possible redemption		—			—			—
Basic and diluted weighted average shares outstanding, non-redeemable common stock		11,775,126			1,613,292			13,388,418
Basic and diluted net loss per common share, non-redeemable common stock		(0.09	)		(2.82	)		(2.91	)
Statement of cash flows for the period from July 8, 2020 (inception) through December 31, 2020
Cash Flows from Operating Activities:
Net loss	$	(1,111,338	)	$	(37,802,459	)	$	(38,913,797	)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of warrant liabilities		—			36,786,664			36,786,664
Non-Cash Investing and Financing Activities:
Initial measurement of warrants issued in connection with the Initial Public Offering accounted for as liabilities		—			28,860,000			28,860,000
Statement of changes in stockholders’ equity for the period from July 8, 2020 (inception) through December 31, 2020
Class A common stock:
Shares of Class A common stock subject to possible redemption		(44,213,441	)		6,564,646			(37,648,795	)
Class A common stock subject to possible redemption	$	(4,421	)	$	656		$	(3,765	)
Additional Paid-in Capital:
Sale of 46,000,000 Units, net of underwriting discounts		434,217,541			(16,924,205	)		417,293,336
Contribution in excess of fair value of Private Placement Warrants		—			3,080,000			3,080,000
Sale of 9,333,333 Private Placement Warrants		14,000,000			(14,000,000	)		—
Class A common stock subject to possible redemption		(442,131,374	)		65,646,009			(376,485,365	)
Accumulated Deficit:
Net loss		(1,111,338	)		(37,802,459	)		(38,913,797	)
Total Stockholders’ Equity:
Sale of 46,000,000 Units, net of underwriting discounts		434,222,141			(16,924,205	)		417,297,936
Contribution in excess of fair value of Private Placement Warrants		—			3,080,000			3,080,000
Sale of 9,333,333 Private Placement Warrants		14,000,000			(14,000,000	)		—
Class A common stock subject to possible redemption		(442,135,795	)		65,646,665			(376,489,130	)
Net loss		(1,111,338	)		(37,802,459	)		(38,913,797	)