Add annual reports for accounts (#28693)

app/presenters/annual_reports_presenter.rb

@@ -0,0 +1,23 @@
+# frozen_string_literal: true
+
+class AnnualReportsPresenter
+  alias read_attribute_for_serialization send
+
+  attr_reader :annual_reports
+
+  def initialize(annual_reports)
+    @annual_reports = annual_reports
+  end
+
+  def accounts
+    @accounts ||= Account.where(id: @annual_reports.flat_map(&:account_ids)).includes(:account_stat, :moved_to_account, user: :role)
+  end
+
+  def statuses
+    @statuses ||= Status.where(id: @annual_reports.flat_map(&:status_ids)).with_includes
+  end
+
+  def self.model_name
+    @model_name ||= ActiveModel::Name.new(self)
+  end
+end