Add annual reports for accounts (#28693)

app/serializers/rest/annual_report_serializer.rb

@@ -0,0 +1,5 @@
+# frozen_string_literal: true
+
+class REST::AnnualReportSerializer < ActiveModel::Serializer
+  attributes :year, :data, :schema_version
+end

app/serializers/rest/annual_reports_serializer.rb

@@ -0,0 +1,7 @@
+# frozen_string_literal: true
+
+class REST::AnnualReportsSerializer < ActiveModel::Serializer
+  has_many :annual_reports, serializer: REST::AnnualReportSerializer
+  has_many :accounts, serializer: REST::AccountSerializer
+  has_many :statuses, serializer: REST::StatusSerializer
+end