(N/A) $1$. Definition: Gravitational potential energy $(U)$ is the energy possessed by a body due to its position in a gravitational field. Gravitational potential $(V)$ is the work done per unit mass to bring a test mass from infinity to a point in a gravitational field.
$2$. Formula: For a point mass $M$,gravitational potential energy at distance $r$ is $U = -GMm/r$. Gravitational potential at distance $r$ is $V = -GM/r$.
$3$. Units: The $SI$ unit of gravitational potential energy is Joule $(J)$. The $SI$ unit of gravitational potential is Joule per kilogram ($J/kg$ or $m^2/s^2$).
$4$. Dependence: Gravitational potential energy depends on the mass of the object $(m)$ placed at that point. Gravitational potential is independent of the mass of the object placed at that point; it depends only on the source mass $(M)$ and the position $(r)$.