Fix reports of already suspended accounts being recorded (#16047)

app/services/report_service.rb

@@ -10,6 +10,8 @@ class ReportService < BaseService
     @comment        = options.delete(:comment) || ''
     @options        = options
 
+    raise ActiveRecord::RecordNotFound if @target_account.suspended?
+
     create_report!
     notify_staff!
     forward_to_origin! if !@target_account.local? && ActiveModel::Type::Boolean.new.cast(@options[:forward])