Shut off the power source to the water heater by flipping the on/off switch to the off position and disconnecting the jumper wires behind the switches from the battery. Turn off the flow of water to the heater by closing the valves on the input lines. Drain 1-2 gallons of water from the hot water heater. This can be accomplished by opening the drain valve while holding a bucket underneath.
Allow the heater to cool for 10-15 minutes to ensure the heating element can be safely handled. Using a wrench, loosen and remove the bolts holding the old heating element in place. Carefully remove the heating element using your hands.
Replace the old heating element with the new element, bolting it in place with the wrenches. Loosely connect the heating element first, then tighten all the bolts when you are sure it is in place.
Reconnect the electrical supply by reconnecting the jumper wires and reinstalling the switches. Open the water valves on the input lines to the water heater to begin the flow of water back into the water heater.
Allow the heater to warm up for several minutes and test by turning on the hot water tap. If the water has not heated, turn off the gas and electricity again. Check all connections to ensure that you have correctly installed the element and reinstalled every piece correctly.