Add annual reports for accounts (#28693)

app/controllers/api/v1/annual_reports_controller.rb

@@ -0,0 +1,30 @@
+# frozen_string_literal: true
+
+class Api::V1::AnnualReportsController < Api::BaseController
+  before_action -> { doorkeeper_authorize! :read, :'read:accounts' }, only: :index
+  before_action -> { doorkeeper_authorize! :write, :'write:accounts' }, except: :index
+  before_action :require_user!
+  before_action :set_annual_report, except: :index
+
+  def index
+    with_read_replica do
+      @presenter = AnnualReportsPresenter.new(GeneratedAnnualReport.where(account_id: current_account.id).pending)
+      @relationships = StatusRelationshipsPresenter.new(@presenter.statuses, current_account.id)
+    end
+
+    render json: @presenter,
+           serializer: REST::AnnualReportsSerializer,
+           relationships: @relationships
+  end
+
+  def read
+    @annual_report.view!
+    render_empty
+  end
+
+  private
+
+  def set_annual_report
+    @annual_report = GeneratedAnnualReport.find_by!(account_id: current_account.id, year: params[:id])
+  end
+end