Eu tenho 2 tabelas no ms access 2010 como abaixo

USERS (u_id, u_name)
LOAN (l_id, l_from[ref users.u_id], l_to[ref users.u_id], l_amount)

Users
+------+--------+
| u_id | u_name |
+------+--------+ 
| 1    | abc    |
| 2    | def    |
+------+--------+

Loan
+-----+--------+------+----------+
|l_id | l_from | l_to | l_amount |
+-----+--------+------+----------+
| 1   | 2      | 1    | 100      |
| 2   | 2      | 1    | 100      |
| 3   | 1      | 1    | 50       |
+-----+--------+------+----------+

Eu quero selecionar nomes em vez de números (l_from & l_to) da tabela de empréstimo

select
  loan.l_id,
  loan.l_from,
  users.u_name user_from,
  loan.l_to,
  users.u_name as user_to,
  loan.l_amount
from loan, users
where ???