First, the heating element requires 220-240 voltage supply in order to heat. The dryer can run but not heat if one of the two house circuit breakers has tripped dedicated for the dryer. I recommend locating the two house circuit breakers dedicated for the dryer and reset both circuit breakers by flipping them both OFF and ON 2-3 times and then check the dryer for heat.
If it continues to not heat then the failure could be one of the following component failures:
Timer (BK to R not closing)
Heat/temperature switch (red to red not closing)
Operating thermostat (key#42)
Thermal cutoff (key#47)
Hi-Limit thermostat (key#48)
Heating element (key#14)
Motor centrifugal switch (2M and 1M not closing)
Burnt wire connection
I added instructions in the image below how to access the heating element and other components.
Disconnect the power cord from the power source before removing the lower access panel.
You can test the components key numbers 14, 42, 47 and #48 for continuity using an OHM meter. If one measures open (no continuity) replace that component. NOTE: You must disconnect the wires from the component before checking it for continuity.
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