Our whirlpool dryer won't dy our clothes. Where is the heating elelment?

It may or may not be the heating element. You cannot fix this dryer without using a meter. You need to purchase at least an inexpensive (digital is best) volt/ohm meter from Radio Shack, Home Depot, Lowe's, or a hardware store. There are safeties that will blow when it's dirty and you will have to test them to find the bad one. These driers will do that when the lint builds up like concrete on the inside of the air ducts. Halfway cleaning it will not work. You need to totally tear it down and scrape out and wash all of the parts except the motor, which you vacuum out. You can go to YouTube to see videos on how to take it apart, but do a very good job or it will fail again quickly. I would get a new belt and change it while you have it apart and get some white lithium grease and grease any bearings you find. You need to clean out a drier every two years, at least, according to the manual. You just unplug the wires from the sensors and remove ductwork that they are attached on and clean the entire thing with soap and water. Make sure you go all through the dryer and get all parts like the blower fan and housing, vacuum out motor well and clean exhaust. Mark all wires you unplug so you know where they go. This is an easier job than you would think. Make sure to clean around all of the sensors, too, because when they cannot sense the dryer will not work, plus the burning lint deposits will burn down your house. See: Dryer vent cleaning prevents fires - YouTube and: Cleaning out a dryer with top lint cleanout - YouTube
Cleaning out a dryer: By a woman 2 of 2 - YouTube
Manuals: https://dl.dropboxusercontent.com/u/...l%20Dryers.zip
https://dl.dropboxusercontent.com/u/...e%20Manual.pdf
Do not even attempt to fix it by changing parts and not using a meter like a "shadetree mechanic" because you cannot do it. That dryer also has thermistors that need to be tested with an ohm meter if you do not find a blown fuse, or safety. The safeties are wired in series and are oval shaped with a round center with two terminals. Disconnect one to test it. You will have to tear the dryer completely down anyway to clean it. If you miss one clogged up place you will have to do it all over again, so be very thorough.