Difference between IEnumerable vs IQueryable

For example,

we have 10000 records for User in our database and let say only 900 out which are active users, so in this case if use “IEnumerable” approach then first it load all 10000 records in the memory then apply the IsActive filter on it which eventually returns the 900 active users.(Two steps process and load all the records in memory as well which will make the process slow)

While on the other hand on the same case if we use “IQueryable” approach it will directly apply the IsActive filter on the database which directly from there will return the 900 active users.(One step process and will return less records which will be much faster).