How to populate a `belongs_to` after a manual eager loading (preferably in rails 4)

Hi

I need to eager_load multiple polymorphic nested associations

I’m trying to re-create a behavior like ActiveRecord::Associations::Preloader.new.preload(@users, :company) https://apidock.com/rails/ActiveRecord/Associations/Preloader/preload

So I’m loading multiple models and trying to population associations manually, not sure how to assign the belongs_to record properly ? (I want to avoid any side effect like a DB query when article.author = author on a has_one association)

and preferably in rails 4