Please print paper and mail copy A.O. Smith 40 Gallon Electric Tank Water Heater First confirmed 240 volts where powering the tank Next turned the power off tot the tank and confirming that it was off with a multi-meter Turned water off to the water heater Checked ohms at both upper and lower elements both had reading of 12.6 Connected transfer pump to drain down valve and pumped all the water from tank Removed wires and pulled both elements The lower element showed discoloration where as the upper looked brand new but both showed no signs of damage or of being burnt out Replaced elements back into tank and refilled tank with water Started testing the thermostats Checked for continuity at upper thermostat which we did not get so we thrived to reset the upper thermostat but it would not reset We swapped out both upper and lower thermostats and turned the power back on Stayed onsite to confirm that the tank was operating correctly. Confirmed tank was cycling correctly and timed a draw