Substitution of the monochromatic ansatz gives
Thus the outer solutions oscillate with and the middle solutions are combinations of and . The incident wave has phase ; its group velocity is upward, whereas the reflected sign has downward group velocity. The transmitted wave must again use the upward-energy sign. This gives exactly the three forms stated.
Continuity of normal velocity and pressure at each density interface requires continuity of and at . These four conditions determine the four unknown amplitudes.
Matching at first expresses the middle solution in terms of . Propagating its value and derivative across the layer of thickness uses the transfer matrix
Matching this result to and at , then eliminating , gives
Taking the squared modulus and using gives
The incident wavevector makes an angle with the downward vertical, so . Substitution gives the required formula.

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