Everyday life is the main source for humour, so you need to keep some type of personal humour journal. To facilitate psychoanalysis, Sigmund Freud had patients complete a dream diary, and he encouraged them to associate freely during therapy. To be a successfull writer and tap into the full potential of your comic persona, you should follow an analogous approach. Record everyday eents, ideas, or observations that you find funny, and do your journaling without any form of censorship. The items you list are intended not to be funny, but to serve as starting points for writing humour.