Hello,
One of the things to realize is that comedy comes from the unexpected. Almost all jokes have something in them that is either bizarre, or puts two unexpected ideas together. Bob Read, for example, talked about his grandmother, the stripper, who was so ugly the crowd yelled "put it on, put it on." It is a turnaround from what we expect.
Here is one of the methods that I use to write jokes. I put all of the props, actions, effects, etc. from the script on one side of a sheet of paper. On the other side I put everything that I can think of about said prop or action. Thus you are forcing connections that you might not have seen.
I used to juggle a bowling ball and across from the ball I wrote "sport." Then I came up with the line "bowling is the only sport in the world where you can drink beer and feel athletic at the same time." Not a great joke, but when I did it for a group of marathon runners, it killed. This kind of knowing your audience and writing material for them can make your show seem fresh and written especially for them.
I hope this helps a little.
SamLam