not heating

Here is a video on a similar dryer and element repair. TO test the element you test it for continuity with your meter. IT should have continuity and not shorted to ground or cabinet. Your unit will come apart differently. There will be some screws to remove the control panel. Then some screws under that for the front panel as well as more at the top of the unit.

What have you tested or checked so far? There are a lot of options for a no heat dryer. Element, fuses, timer, or voltage issue.