diff --git a/December.md b/December.md
new file mode 100644
index 0000000..9fd4811
--- /dev/null
+++ b/December.md
@@ -0,0 +1,13 @@
+## December 2023 Income Distribution Report:
+| No  | Name    | Amount | Purpose
+|-----|---------|--------|--------
+|1.  |Spencer | 248USD | Allowance
+|2. | Freena | 148.USD | Allowance
+|3. | Daniel | 79.0USD | Allowance
+|4. | Shallon| 79.0USD | Allowance
+|5. | Thomas | 79.0USD | Allowance
+|6. | Mulbah | 79.0USD | Allowance
+|7  | Janet | 79.0USD  | Allowance
+|8 | Tariff | 8 | Withdrawal
+<p>
+Total Income: $799