 Solution

At normal incidence between lossless media with real positive acoustic impedances $Z_1,Z_2$, continuity of pressure and normal particle velocity gives the pressure transmission amplitude $t_p=2Z_2/(Z_1+Z_2)$. Since the mean acoustic intensity is $|p{|}^2/(2Z)$, the fraction of incident energy transmitted isThis is acoustic reflection and transmission at an interface. With the supplied acoustic impedances,A thin water-based gel layer excludes air gaps and approximately matches the body's acoustic impedance. About $99.90\%$ of incident energy would otherwise reflect at the air-body interface. The coupling is also needed on the return journey, so it strongly improves the detectable echo. These figures concern interface transmission, before absorption within tissue; the gel is approximated by the stated water value.