In a medium skillet over medium heat, cook the bacon slices until they reach your desired level of crispiness. Remove and set aside on a paper towel, then chop into bite-sized pieces.
Wipe most of the bacon grease from the skillet, leaving about a teaspoon, or add the olive oil. Add the fresh spinach and sauté until just wilted.
In a small bowl, whisk together the eggs, liquid egg whites, sea salt, and black pepper.
Pour the egg mixture into the skillet with the spinach. Cook, stirring gently, until the eggs are fluffy and fully set.
Warm the tortilla in a separate dry pan for 30 seconds per side until pliable.
Place the scrambled eggs and spinach in the center of the tortilla. Top with the chopped bacon, rinsed black beans, and salsa.
Fold in the sides of the tortilla and roll tightly. Place the assembled burrito back in the skillet for 1 minute per side to create a golden, toasted exterior.