Hi.
You will need the multimeter and some basic tools.
First check if there is 240VAC to the dryer.Then, take two screws at the bottom of the front panel and remove the panel by lifting the bottom and releasing the two clips at the top.
Make sure the dryer is unplugged.
Take off one wire from the hi limit thermostat on the top of the burner tube.
Check the heating element for continuity.
If it's open - replace it.
If not - check the hi limit and operating thermostats (located on the blower housing)

For 240V use heater assembly Part number: Y303404