Hello,
Most dryers of this brand, you have to use a putty knife to push in on the two clips between the top and front panels. Once you push on these spring clips lift the top up. There should be two screws on the inside front panel, remove them and set the front panel out of the way. From the back of the dryer you have to take the belt off the drum. There should be an access panel in the back just take the tension off the belt by moving the idler pulley. Finally, from the front of the dryer, lift and pull the drum forward to remove. The heating element is behind the drum. Hope this helps.
JP, May 2006