Use Power Query to upload Data in Dynamics

Hello and G'day

I am pulling out data from an external system using API to load into dynamics. 
I have a question around how to deal with situation when you have to load related records.

For example,

In the external system I have two separate tables "company" and "users" and they are associated.

I have built two separate queries in Dataflow to extract "company" table and "users" table.

How can I upload them in Dynamics "Account" and "Contact" tables respectively so that the records gets associated when I load them?

Your help would be great!

Thank you