Replaced the valve coils, igniter and thermal fuse. After research I narrowed the source of my non-heating dryer to these three components. I ordered all three because I did not have an ohmmeter to check current flow threw the parts to determine which was bad. Removed the back of the dryer to access the thermal switch and replaced it then checked to see if that fixed the problem but it did not. Next I removed the control panel, top, front and then drum to gain easy access to the coils and igniter. These components were easily replaced using a wrench and philips screwdriver. I verified the problem was solved and then vacuumed out the motor and other areas as best I could, then finally put the dryer pieces back together again. The entire repair took about 45 minutes, but ten of that was vacuuming.