There are quite a few components that could cause the dryer not to heat, so I am going to upload the repair manual so that you have a complete list of components to test for failure:
start on page 11 of the manual and test the components listed refer to the section on starting on page 32 for disassembly instructions.
open manual - click here
Let me know if you have any questions or need any further assistance at any time, if you follow the guide you will find the problem.
In the meantime:
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