A dryer outlet problem could be preventing the element from heating even though the breakers are okay. The dryer will run if only one of the 120 volt legs of 240 volt power is supplied to the dryer. If the second 120 volt leg of power is missing, the dryer will not heat. I recommend that you check the voltage at the dryer outlet using a volt/ohm meter.
: You should only check this live outlet voltage if you are completely confident in your technical ability to safely measure it with a volt/ohm meter. If in doubt about how to safely measure this live outlet voltage, I recommend that you call an electrician to check it if you suspect that the outlet is bad.
I recommend that you check the resistance of the heating element. Unplug the dryer to disconnect electrical power before accessing internal components. Access the heating element and remove one wire from the leads of the element. Measure the resistance across the leads of the element with a volt/ohm meter. You should measure between 5 and 20 ohms on most heating elements. If the element is open (measures Ol -- open load or infinite resistance) then it is bad and will need to be replaced.
If the element and the outlet are both okay, you could have a failed component in the heating circuit or a wiring failure. Look for loose or broken wires on the connections between the thermostats and the heating element. An electric dryer will normally have an operating thermostat on the blower housing. It will also have a high limit thermostat and a thermal cut-off fuse located on the heater box. You may have one more component in the heating circuit that needs to be checked for continuity using a volt/ohm meter. Each of the above components should measure near zero ohms of resistance when tested in the same manner described for the heating element. If a component is open, then it will need to be replaced.
These tips may help you determine the cause of your heating failure. If you need more help, resubmit your question with additional details.
If you do not feel confident repairing this problem yourself, then you can have it repaired at your home by a Sears technician. Here is a link for the website:
Sears Home Services