Add coverage for api/v1/annual_reports area (#31730)

spec/fabricators/generated_annual_report_fabricator.rb

@@ -0,0 +1,8 @@
+# frozen_string_literal: true
+
+Fabricator(:generated_annual_report) do
+  account { Fabricate.build(:account) }
+  data { { test: :data } }
+  schema_version { AnnualReport::SCHEMA }
+  year { sequence(:year) { |i| 2000 + i } }
+end