Dynamic Drop Down List based on a different cell value

Hello,
I am try to create a drop down lists when a cell have been selected, it only shows the possible users in that specific account number

*All the data in these sheet are made up, real data will consists of larger volume of data

For example, in the main sheet first row, user column
When selected, or when the dropdown is selected, it will only show the users in Account 101
For example, in Account Number 101 , LogID 123, User column will show a dropdown list of Bob, Bill, Derrick (from the users worksheet)

Sheet 1: Main
| Account Number | LogID | User |
|--------------------|-------|--------|
| 101 | 123 | |
| 102 | 124 | |
| 103 | 125 | |
| 102 | 126 | |
| 102 | 127 | |
| 103 | 128 | |
| 102 | 129 | |
| 103 | 130 | |
| 101 | 131 | |

Sheet 2: Users
| Account Number | User Name |
|----------------|-----------|
| 101 | Bob |
| 101 | Bill |
| 102 | Joey |
| 103 | John |
| 101 | Derrick |
| 102 | Shaun |
| 103 | Levi |
| 102 | Kevin |
| 103 | Zach |