this awk script works for the example data:
awk 'NR==FNR{sub(/ *$/,"");a[$0]++;next}
{sub(/ [^ ]*$/,"")
if($0 in a)
v[$0]++
else
n[$0]++
}
END{
for(x in v)print x,v[x] > "valid.txt"
for(x in n) print x,n[x] >"inv.txt"
}' file1 file2
output:
kent$ head inv.txt valid.txt
==> inv.txt <==
2 3 2 3 2
==> valid.txt <==
1 3 1 3 2
1 2 1 2 1