How to break circular dependencies between repositories

To begin with, no I'm not using an ORM, nor am I allowed to. I have to hand-roll my repositories using ADO.NET.

I have two objects:

public class Firm
{
    public Guid Id { get; set; }
    public string Name { get; set; }
    public virtual IEnumerable<User> Users { get; set; }
}

public class User
{
    public Guid Id { get; set; }
    public string Username { get; set; }
    public Firm Firm { get; set; }
}

note the references to each other, a Firm has a list of Users, each User has only one Firm.

Now I want to design my repositories:

public interface IFirmRepository
{
    IEnumerable<Firm> FindAll();
    Firm FindById(Guid id);
}

public interface IUserRepository
{
    IEnumerable<User> FindAll();
    IEnumerable<User> FindByFirmId(Guid firmId);
    User FindById(Guid id);
}

So far, so good. I want to load the Firm for each User from my UserRepository. The FirmRepository knows how to create a Firm from persistence, so I'd like ot keep that knowledge with the FirmRepository.

public class UserRepository : IUserRepository
{
    private IFirmRepository _firmRepository;

    public UserRepository(IFirmRepository firmRepository)
    {
        _firmRepository = firmRepository;
    }

    public User FindById(Guid id)
    {
        User user = null;
        using (SqlConnection connection = new SqlConnection(_connectionString))
        {
            SqlCommand command = connection.CreateCommand();
            command.CommandType = CommandType.Text;
            command.CommandText = "select id, username, firm_id from users where u.id = @ID";
            SqlParameter userIDParam = new SqlParameter("@ID", id);
            command.Parameters.Add(userIDParam);
            connection.Open();
            using (SqlDataReader reader = command.ExecuteReader())
            {
                if (reader.HasRows)
                {
                    user = C