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You will need and know how to use a voltmeter to solve this. Post back if you are so equipped. I am not here 24/7, so be patient for a reply.
Verify that you have 220 being supplied to the dryer. If you do then access the control board and see if you measure zero volts between the red and black wires on the heater relay when the dryer is running a heated cycle. Post back with your findings.