Fix performance of percentile calculation for annual reports (#32765)

db/migrate/20241104082851_create_annual_report_statuses_per_account_counts.rb

@@ -0,0 +1,13 @@
+# frozen_string_literal: true
+
+class CreateAnnualReportStatusesPerAccountCounts < ActiveRecord::Migration[7.1]
+  def change
+    create_table :annual_report_statuses_per_account_counts do |t| # rubocop:disable Rails/CreateTableWithTimestamps
+      t.integer :year, null: false
+      t.bigint :account_id, null: false
+      t.bigint :statuses_count, null: false
+    end
+
+    add_index :annual_report_statuses_per_account_counts, [:year, :account_id], unique: true
+  end
+end