2- The consolidated balance sheet of Porto Corporation and Said Farm, its 80% owned subsidiary, as of December 31, 2021, contains the following accounts and balances: Porto Corporation and Subsidiary Consolidated Balance Sheet at December 31,2021 Porto Corporation acquired its interest in Said Farm on January 1, 2021, when Said Farm had $450,000 of Capital Stock and $210,000 of Retained Earnings. Said Farm's net assets had fair values equal to their book values when Porto acquired its interest. No changes have occurred in the amount of outstanding stock since the date of the business combination. Porto uses the equity method of accounting for its investment. Required: Calculate the following amounts: 1. The balance of Porto's Capital Stock and Retained Earnings accounts at December 31, 2021. Explain your