Looking for some advice and best practice input on how I should structure a user reports system for a forum project

I'm creating a forum, designing a moderation reports system, and trying to decide whether I should create two tables, or one for my user 'reports'. A user can essentially report content and it ends up in a moderation cue.

I have two thing I want moderated: Posts, and Comments. I would like to be able to query them both in a moderation area. What I can't decide is whether I should create just one reports table:

reports

• id (int)

• user_id (int)

• post_id (int)

• comment_id (int)

• report (text)

Or should I break up my tables and have a post_reports and a comment_reports table separately. I'm hesitant to create two different tables because they share much of the same data and it would be an extra table to query. On the other hand I don't like the idea of a foreign key table cell going empty.

Which is probably better practice: one table, or two?

I'm trying to think long term effects with thing like eloquent and all. I've actually come across this same problem of whether or not to just use one, or multiple tables in many projects, so advice with this could really help.