Not too much Physics required
Ignoring for the moment the question of "Why?"; this is not to tough to figure out.
First off, we'll assume that the "bottles" are milk jugs and are not truly empty, but actually full of air and sealed. And we will also assume them to weigh nothing, though of course they actually weigh a little bit.
The law of buoyancy, often called Archimedes's principle is: "The buoyant force is equal to the weight of the displaced fluid." Good reference is:
http://en.wikipedia.org/wiki/Buoyancy
So, ignoring compressibility, each milk jug, when submerged, will displace one gallon of water. One gallon of sea water weighs about 8.5 lbs., so each milk jug will provide 8.5 lbs of buoyancy. (Minus the weight of the milk jug, which I've ignored, but I've also been rounding down.)
According to the Shumway Marine website,
http://www.shumwaymarine.com/sonar/,
the Sonar displaces 2,100 lbs., so 2100/8.5 = 247 milk jugs to float your boat if fully submerged. We are of course ignoring some things, the trapped volume in the mast if it's sealed, the hull is cored and this may provide a bit of flotation, the air-filled milk jugs will compress depending on depth, thus reducing their displacement and buoyancy, etc.
Put another way, sea water weighs 64 lbs/cubic foot, so 2100/64 = 33 cubic feet of sealed volume for flotation. Milk jugs may not be the most efficient way of obtaining this volume, but if you're a milk drinker, I guess they're essentially free.
So now the question, why?