Financial Corporation of California (United Financial) was incorporated in the state of Delaware. United Financial owned the majority of a California savings and loan association as well as three insurance agencies. The next year, the original investors in United Financial decided to capitalize on an increase in investor interest n savings and loans. The first public offering of United Financial stock was made.

The stock was sold as a unit, with 60,000 units being offered. Each unit consisted of two shares of United Financial stock and one $100, 5% interest-bearing debenture bond. This initial offering was a success. It provided $7.2 million to the corporation, of which $6.2 million was distributed as a return of capital to the original investors. What is the difference between the stock offered for sale by United Financial and the debenture bonds?