Revenue and cost of sales

Hi

“A” company’s results for the year ended 31.12.2018:

Revenue – 75000
Cost of sales – 50000

Additional information:
a) Company made 8000$ sales on 01.07.2018. Cost of sales included accurately to the results. But 4000$ sales included to revenue, but the director want to recognize remaining 4000$ sales in the year ended 31.12.2019. Cost of capital is 8%.

Question: How this additional information affects the company’s results (revenue and cost of saled) for the year ended 31.12.2018?