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Do you have 220 to the dryer? Is the thermal fuse measuring closed at the top area of the element housing?
You have a bad timer or the motor switch is not closing for the heater circuit. The two heavy heater wires at the timer are easily seen. Start the dryer and jump them together and see if you get heat. If you do then replace the timer. If no heat then make sure the cycling thermostat is closed and if it is then the motor is bad or a connection to it has burned for the heater.
The thermostat is on the blower housing by the thermal fuse and the motor switch is on the motor. The timer is in the console of course.