The gravitational potential is the gravitational potential energy per unit mass. So it is independent of the mass considered. The gravitational potential energy is defined as the work done in bringing a mass ‘m’ from infinity to the given point. We know that, F =\(\frac {GM_m}{x^2}\) , where x is the distance between M and m. Work done in moving the mass by dx from
The gravitational potential V= U/m = -GM/r.
