this dude here will cause the dryer not to heat. You must locate it. Hint : it will be near the blower outlet or heater duct.
How do we know you actually have 240 volts at the back of the dryer where the cord connects? You have to use a voltmeter. There may be nothing wrong with the dryer mechanically. Many is the time I have found a breaker half-tripped, allowing the motor to run, but no heat. Same goes for a burned power cord terminal.