Cook the bacon in a medium skillet until crisp (or see How to Cook Bacon in the Oven). Remove bacon from pan and drain on a paper towel lined plate. Pour off excess fat from the pan and wipe clean with a paper towel. You can use the same pan to cook the eggs.
In a small bowl whisk the eggs with 1 tablespoon of water. Season with a pinch of salt and pepper.
Place the skillet over medium high heat, add the eggs and scramble them. This should only take a couple minutes.
Meanwhile, microwave the tortilla for about 15 seconds until it is pliable.
To assemble, spoon the eggs on to the tortilla. Top with cheese, bacon, avocado, spinach, tomato, and scallions. Roll up the tortilla and the breakfast burrito is ready to enjoy!